Commonwealth Numbered Regulations

EXCISE REGULATION 2015 (SLI NO 38 OF 2015) - REG 10

             (1)  For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:

                     (a)  be in the approved form; and

                     (b)  state, as far as practicable, the nature and particulars of the claim; and

                     (c)  be given to the CEO.

             (2)  For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:

                     (a)  the CEO may require the applicant to provide records or to give further information, or both; and

                     (b)  the applicant must comply with the requirement.