Commonwealth Numbered Regulations

EXCISE AMENDMENT REGULATION 2012 (NO. 2) (SLI NO 189 OF 2012) - SCHEDULE 1

(section 3)

[1]           Paragraph 15 (1) (b)

omit

applies.

insert

applies;

[2]           After paragraph 15 (1) (b)

insert

                (c)    liquefied natural gas mentioned in regulation 52C and paragraph (a) in item 8 of Schedule 1;

               (d)    LPG mentioned in regulation 52D and paragraph (a) in item 9 of Schedule 1.

[3]           Subregulation 15 (2)

omit

For paragraph 61C (3) (d) of the Act, the following conditions are prescribed:

insert

For goods prescribed in paragraph (1) (a) and (b), the following conditions are prescribed for paragraph 61C (3) (d) of the Act:

[4]           After subregulation 15 (2)

insert

         (3)   For goods prescribed in paragraph (1) (c) and (d), the following conditions are prescribed for paragraph 61C (3) (d) of the Act:

                (a)    that the person give the Collector a return, in an approved form, for the month specified by the Collector in the person's permission;

               (b)    that the return include particulars about the goods that have, during the month, been delivered for home consumption;

                (c)    that the return must be given to the Collector by the last day of the third month after the month the goods have been delivered for home consumption under the permission.

Note    Paragraph 61C (3) (d) of the Act refers to a calendar month in relation to:

(a)   a person's permission to enter goods prescribed in paragraph 15 (1) (c) and (d); and

(b)   the conditions attached to the permission prescribed by this subregulation.