Commonwealth Numbered Regulations

1988 No. 216 EXCISE REGULATIONS (AMENDMENT) - REG 1

After regulation 52 of the Excise Regulations the following regulation is
inserted: Refunds of Excise duty on beer

"52AAA. Where refunds of Excise duty may be allowed in respect of beer in the
circumstance specified in paragraph 50 (1) (k), the amount of refund of Excise
duty that may be allowed for the purposes of subsection 78 (1) of the Act:

   (a)  in the case of beer that is returned to the brewery at which it was
        made as referred to in subparagraph 50 (1) (k) (i) during the period
        of 90 days commencing on 24 August 1988-is an amount not greater than
        30% of the amount refunded in respect of beer so returned to that
        brewery during the period commencing on 24 August 1987 and ending at
        the expiry of 23 August 1988; and

   (b)  in the case of beer that is destroyed by permission of a Collector
        given during the period of 90 days commencing on 24 August 1988-is an
        amount not greater than 30% of the amount refunded in respect of beer
        so destroyed during the period commencing on 24 August 1987 and ending
        at the expiry of 23 August 1988.".