Commonwealth Numbered Regulations

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Circumstances under which remissions, rebates and refunds are made
1. Regulation 50 of the Excise Regulations is amended:

   (a)  by omitting from paragraph (1) (q) "or" (last occurring);

   (b)  by inserting after paragraph (1) (r) the following paragraphs:

"(s) in relation to stabilised crude petroleum oil and liquefied petroleum

        (i)    Excise duty has been paid (whether before or after the
               commencement of this provision) in respect of volumes of that
               oil and gas, respectively, which, because of the making of an
               error in measurement or calculation, are not the correct
               dutiable volumes; and

        (ii)   the Excise duty payable on the correct dutiable volumes would
               be less than the Excise duty so paid; or

   (t)  a determination under subsection 7 (3) of the Petroleum Excise 
        (Prices) Act 1987 of the final VOLWARE price in relation to a month in
        respect of excisable crude petroleum oil is amended (whether before or
        after the commencement of this provision) under subsection 7 (9) of
        that Act;". 

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