Commonwealth Numbered Regulations

EXCISE AMENDMENT REGULATIONS 1999 (NO. 1) 1999 NO. 213 - SCHEDULE 1

(regulation 3)

[1] Subparagraph 50 (1) (zo) (iv)

omit

solvent.

insert

solvent;

[2] After paragraph 50 (1) (zo)

insert

(zp)

duty was paid on fuel under subparagraph 11 (A) (3) (a) of the Schedule to the Excise Tariff Act 1921 before 31 January 1998 or under subparagraph 11 (H) (1) (a) or (2) (a) of the Schedule to the Excise Tariff Act 1921 between 31 January 1998 and 24 May 1998 (inclusive), and the fuel was sold for use as fuel in aircraft:

(i)

between 25 May 1998 and 30 June 1998 (inclusive), for a price no greater than the price of the last sale by the seller before 25 May 1998, less 2.6 cents per litre; or

(ii)

between 1 July 1998 and 31 July 1998 (inclusive), for a price no greater than the price of the last sale by the seller before 25 May 1998, less 15.692 cents per litre; or

(iii)

on or after 1 August 1998, for a price no greater than the price of the last sale by the seller before 25 May 1998, less 15.682 cents per litre;

(zq)

duty was paid on fuel under subparagraph 11 (H) (1) (a) or (2) (a) of the Schedule to the Excise Tariff Act 1921 between 25 May 1998 and 30 June 1998 (inclusive), and the fuel was sold for use as fuel in aircraft:

(i)

between 1 July 1998 and 31 July 1998 (inclusive), for a price no greater than the price of the last sale by the seller before 1 July 1998, less 13.092 cents per litre; or

(ii)

on or after 1 August 1998, for a price no greater than the price of the last sale by the seller before 1 July 1998, less 13.082 cents per litre.

[3] After regulation 52GA

insert

(1)

The amount of refund of excise duty on fuel mentioned in subparagraph 50 (1) (zp) (i) is 2.6 cents per litre.

(2)

The amount of refund of excise duty on fuel mentioned in subparagraph 50 (1) (zp) (ii) or (iii) is 15.692 cents per litre.

(3)

The amount of refund of excise duty on fuel mentioned in paragraph 50 (1) (zq) is 13.092 cents per litre.

(4)

An amount of refund of excise duty on fuel mentioned in paragraph 50 (1) (zp) or (zq) is payable to the person who first sells the fuel for a reduced price.

(5)

In subregulation (4), reduced price , for a sale, means a price no greater than the price mentioned in the subparagraph in subregulation 50 (1) that applies to the sale.

(6)

However, for fuel to which both subparagraphs 50 (1) (zp) (i) and (ii), or 50 (1) (zp) (i) and (iii), apply:

(a)

a refund of 2.6 cents per litre is payable to the person who makes the sale mentioned in subparagraph 50 (1) (zp) (i); and

(b)

a refund of 13.092 cents per litre is payable to the person who makes the sale mentioned in subparagraph 50 (1) (zp) (ii) or (iii).