Commonwealth Numbered Regulations

1991 No. 383 EXCISE REGULATIONS (AMENDMENT) - REG 3

  3.1   Paragraphs 50 (1) (a) to 50 (1) (t) inclusive:
Add at the end "or".
  3.2   Subregulation 50 (1):
After paragraph 50 (1) (u), insert:

"(ua) goods on which Excise duty has been paid are sold to, or for use by, a
person covered by a Status of Forces Agreement between the Government of the
Commonwealth of Australia and the Government of another country, as prescribed
by Departmental By-laws, being goods referred to in sub-item 13 (B) in the
Schedule to the Excise Tariff Act 1921 and:

        (i)    the price at which the goods were sold to that person did not
               include an amount for Excise duty; or

        (ii)   if the price at which the goods were sold to that person
               included an amount for Excise duty, an amount equal to the
               amount of Excise duty has been refunded or credited to that
               person; or".