Commonwealth Numbered Regulations

1990 No. 7 EXCISE REGULATIONS (AMENDMENT) - REG 6

6. Regulation 247 of the Excise Regulations is amended by omitting
subregulation (1) and substituting the following subregulation:

"(1) Application may be made to the Administrative Appeals Tribunal for review
of a decision of the Comptroller:

   (a)  of a kind referred to in subregulation 78 (2); or

   (b)  under subregulation 78A (4) refusing:

        (i)    to exempt an owner from the application of paragraph 78A (1)
               (a); or

        (ii)   to approve payment of drawback.".