Commonwealth Numbered Regulations

EXCISE REGULATION 2015 (SLI NO 38 OF 2015) - REG 25

             (1)  For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:

                     (a)  stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;

                     (b)  condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.

             (2)  For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:

                     (a)  that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person's permission;

                     (b)  that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.