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EXCISE REGULATION 2015 (SLI NO 38 OF 2015)

- Registered on FRLII: 30 Mar 2015
- Department:Treasury
- Description:This regulation repeals and remakes the Excise Regulations 1925 due to sunsetting.

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

           Division 1--Preliminary

   1.      Name  
   2.      Commencement  
   3.      Authority  
   4.      Schedules  

           Division 2--Simplified outline of this instrument

   5.      Simplified outline of this instrument  

           Division 3--Definitions

   6.      Definitions  

   PART 2--REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY

           Division 1--Simplified outline of this Part

   7.      Simplified outline of this Part  

           Division 2--Circumstances for remission, rebate or refund

   8.      Circumstances for remission, rebate or refund of excise duty  
   9.      Remission of excise duty--rounding down duty paid in cash  

           Division 3--Application for remission, rebate or refund

   10.     Application for remission, rebate or refund of excise duty  
   11.     Period for making an application for refund or rebate of excise duty  

           Division 4--Amount of remission, rebate or refund

   12.     Amount of remission, rebate or refund of excise duty  

   PART 3--DRAWBACK OF EXCISE DUTY

           Division 1--Simplified outline of this Part

   13.     Simplified outline of this Part  

           Division 2--Drawback of excise duty

   14.     Drawback of excise duty on goods  
   15.     When drawback of excise duty is not payable  

           Division 3--Conditions relating to drawback

   16.     Conditions relating to drawback of excise duty--general  
   17.     Additional conditions relating to drawback of excise duty--examining, packing, securing and marking goods  
   18.     Assistance to be given to officers  

   PART 4--TOBACCO, FUEL, AND DELIVERY OF CERTAIN GOODS WITHOUT ENTRY

           Division 1--Simplified outline of this Part

   19.     Simplified outline of this Part  

           Division 2--Matters relating to tobacco

   20.     Delivery of Australian tobacco leaf  
   21.     Amount of duty to determine the amount of a penalty  

           Division 3--Matters relating to fuel

   22.     Sales or supplies of LPG to which LPG remission applies--contents of notice  
   23.     Sales or supplies of LPG to which LPG remission applies--circumstances when notice is not required  
   24.     Conversion of measurements of LPG and compressed natural gas  

           Division 4--Delivery of stabilised crude petroleum oil and condensate without entry

   25.     Delivery of stabilised crude petroleum oil and condensate for home consumption without entry  

   PART 5--DUTY FREE SHOPS

           Division 1--Simplified outline of this Part

   26.     Simplified outline of this Part  

           Division 2--Permission for outwards duty free shops

   27.     Circumstances in which permission may be given--application  
   28.     Matters to be taken into account--off-airport duty free shop  
   29.     Period of effect of permission  
   30.     Revocation of permission  

           Division 3--Conditions for outwards duty free shops

   31.     Preliminary  
   32.     Arrangements and proof of travel and export  
   33.     Recognition of obligations  

           Division 4--Additional conditions for off-airport duty free shops

              Subdivision A--Preliminary

   34.     Preliminary  

              Subdivision B--Conditions for proprietor of shop

   35.     Delivery of goods  
   36.     Invoice for goods to be delivered  
   37.     Giving information to the CEO  
   38.     Packages to be examined  
   39.     Giving a return and paying excise duty  

              Subdivision C--Conditions for relevant traveller

   40.     Application of Subdivision  
   41.     Package not to be interfered with  
   42.     Package to be examined  
   43.     If goods are not exported as intended  

           Division 5--Additional conditions for on-airport duty free shops

   44.     Preliminary  
   45.     Invoice for goods  

           Division 6--Other matters relating to outwards duty free shops

   46.     Proof of export of goods--off-airport duty free shops  
   47.     Sealed bag arrangements for LAG products--off-airport duty free shops  

           Division 7--Inwards duty free shops

              Subdivision A--Permission for inwards duty free shops

   48.     Circumstances in which permission may be given--application  
   49.     Period of effect of permission  
   50.     Revocation of permission  

              Subdivision B--Conditions for inwards duty free shops

   51.     Preliminary  
   52.     Arrangements and proof of travel  
   53.     Signs to be displayed  

   PART 6--STORES, SECURITIES AND SAMPLES

           Division 1--Simplified outline of this Part

   54.     Simplified outline of this Part  

           Division 2--Stores, securities and samples

   55.     Ship's stores liable to excise duty  
   56.     Judgment in legal proceedings about a security  
   57.     Manner of taking samples  

   PART 7--TRANSITIONAL MATTERS

   58.     Things done under the Excise Regulations 1925  
   59.     Application of the Excise Regulations 1925 to permissions under the Act  
           SCHEDULE 1 Circumstances for remissions, rebates and refunds


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