Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) For subsection 163(1A) of the Act, the amount of a refund , rebate or remission of duty that may be made by a Collector in a circumstance mentioned in an item of the following table is the amount mentioned in the item.
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Amount of refund , rebate or remission in a circumstance |
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Item |
Circumstance |
Amount |
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1 |
The goods on which duty has been paid or is payable: (a) have deteriorated or been damaged; or (b) are faulty or defective; or (c) do not conform to contract specifications given by the importer to the manufacturer or supplier of the goods; to such an extent that the goods have no commercial value at the port of entry into Australia when the goods first enter under section 68 of the Act. |
The amount that is the whole of the duty paid or payable. |
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2 |
A circumstance mentioned in item 11 or 12 of the table in clause 1 of Schedule 6, unless item 1 applies. |
The amount worked out using the formula in subsection (2). |
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3 |
A circumstance mentioned in item 1, 2, 4 or 13 of the table in clause 1 of Schedule 6, unless item 1 applies. |
The amount worked out using the formula in subsection (3). |
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4 |
A circumstance mentioned in item 16 or 17 of the table in clause 1 of Schedule 6. |
The amount worked out using the formula in subsection (4). |
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5 |
A circumstance mentioned in item 18 of the table in clause 1 of Schedule 6, if the duty was payable between 1 July 2012 and 1 July 2013. |
The amount worked out under subsection (5). |
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6 |
A circumstance mentioned in item 19 of the table in clause 1 of Schedule 6, if the duty was payable between 1 July 2012 and 1 July 2013. |
The amount worked out under subsection (6). |
(2) For item 2 of the table in subsection (1), the formula is:
where:
"amount of duty " means the amount of duty paid or payable on the goods.
"amount of rebate or price decrease " means the amount of rebate of, or other decrease in, the price paid, or to be paid, for the goods that accrued to the importer of the goods.
"customs value " means the customs value of the goods determined under Division 2 of Part VIII of the Act.
(3) For item 3 of the table in subsection (1), the formula is:
where:
"amount of duty " means the amount of duty paid or payable on the goods.
"customs value A " means the customs value of the goods determined under Division 2 of Part VIII of the Act when they were first entered under section 68 of the Act.
"customs value B " means the customs value of the goods determined under Division 2 of Part VIII of the Act after they have been affected by the circumstance mentioned in item 1, 2, 4 or 13 of the table in clause 1 of Schedule 6.
(4) For item 4 of the table in subsection (1), the formula is:
where:
"administrative costs " means any deductible administrative costs or allowable factory cost that would have been payable if:
(a) the goods were sold instead of being donated; and
(b) the sale was used as the basis for determining the customs value of the goods under Division 2 of Part VIII of the Act.
"amount of duty " means the amount of duty paid or payable on the goods.
"assessed value " means the assessed value of the goods when they were donated.
"customs value " means the customs value that the goods had at the port of entry into Australia when the goods were first entered under section 68 of the Act.
(5) For item 5 of the table in subsection (1), the amount, expressed in cents, is worked out using the formula:
where:
"quantity " means the quantity of liquefied natural gas, expressed in kilograms:
(a) that is imported for a use other than in an internal combustion engine in either a motor vehicle or vessel; and
(b) for which the time for working out the rate of duty occurs during the period.
(6) For item 6 of the table in subsection (1), the amount, expressed in cents, is worked out using the formula:
where:
"quantity " means the quantity of LPG, expressed in litres:
(a) that is imported for a use other than in an internal combustion engine in either a motor vehicle or vessel; and
(b) for which the time for working out the rate of duty occurs during the period.
(7) The amount of a refund, or rebate, of duty on petrol, in a circumstance mentioned in item 20 of the table in clause 1 of Schedule 6, is to be based on the rate of duty that applied in relation to the petrol when the petrol was entered for home consumption.
(8) In this instrument:
"allowable factory cost " has the same meaning as in section 153B of the Act.
"deductible administrative costs " has the same meaning as in section 154 of the Act.
