Commonwealth Numbered Regulations

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EXCISE REGULATION 2015 (SLI NO 38 OF 2015) - REG 15

When drawback of excise duty is not payable

             (1)  Drawback of excise duty is not payable on the following:

                     (a)  stabilized crude petroleum oil;

                     (b)  condensate;

                     (c)  liquid petroleum obtained from naturally occurring petroleum gas.

             (2)  Drawback of excise duty is not payable on the exportation of goods if:

                     (a)  the excise duty paid on the goods has been refunded; or

                     (b)  after exportation, the goods are re-landed in Australia; or

                     (c)  the goods are relevant fuel.



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