Commonwealth Numbered Regulations

1986 No. 249 EXCISE REGULATIONS (AMENDMENT) - REG 2

2. Where-

   (a)  an amount of rebate of excise duty (in this regulation referred to as

"the previous amount") became payable to a person in accordance with
regulation 52B of the Excise Regulations as in force immediately before the
commencement of these Regulations in respect of stabilized crude petroleum oil
exported or sold as a domestic free market sale by the person during the
financial year that commenced on 1 July 1983; and

   (b)  the amount of rebate that so became payable is less than the amount
        (in
this regulation referred to as "the revised amount") that would have become
payable if at the time the rebate was allowed regulation 52B of the Excise
Regulations as amended by these Regulations had been in force, the person is
entitled to an additional amount of rebate equal to the difference between the
previous amount and the revised amount.