Commonwealth Numbered Regulations

1989 No. 408 EXCISE REGULATIONS (AMENDMENT) - REG 3

3. After regulation 57 of the Principal Regulations the following regulation
is inserted: Eligibility with respect to refund on petrol

"57AA. (1) A refund of Excise duty is not to be allowed in a circumstance
specified in paragraph 50 (1) (v) unless:

   (a)  the applicant for the refund keeps such records as to enable an
        authorised officer to readily determine and verify:

        (i)    the volume of petrol returned;

        (ii)   that Excise duty has been paid on the petrol returned to the
               manufacturer or to a warehouse; and

   (b)  in the case of the return of contaminated petrol:

        (i)    notice of the proposed return of that petrol to a manufacturer
               or to a warehouse has been given to and received by an
               authorised officer before the return of the petrol; and

        (ii)   the composition of the contaminated petrol and the ratios of
               petrol and other substance present in the contaminated petrol
               has, where required, been determined by analysis in accordance
               with subregulation (2).

"(2) The amount of petrol present in a quantity of contaminated petrol is to
be determined as follows:

   (a)  an authorised officer may require that a sample of the contaminated
        petrol be taken for analysis to determine the composition of the
        contaminated petrol and the ratios of petrol and other substance
        present in the contaminated petrol; and

   (b)  if the authorised officer so determines, the sample taken under
        paragraph (a) must be taken in the presence of an officer; and

   (c)  the analysis of the sample must be undertaken in a laboratory that is
        a registered member of the National Association of Testing Authorities
        Australia.

"(3) The cost of the analysis referred to in paragraph (2) (c) is to be borne
by the applicant for the refund.

"(4) The amount of any refund of Excise duty in respect of petrol on which
duty has been paid is to be based on the rate of duty applicable in relation
to that petrol at the time that the petrol was entered for home consumption.

"(5) In this regulation:
'authorised officer' means an officer authorised by the Comptroller for the
purposes of this regulation;
'contaminated petrol' means petrol that has been contaminated by being mixed
with another substance;
'petrol' has the same meaning as in regulation 161.".