1

Excise duty has been paid or is payable on goods that have, while subject to the CEO's control:

(a) deteriorated; or

(b) been damaged, pillaged, lost or destroyed; or

(c) become unfit for human consumption.

2

Excise duty has been paid or is payable on goods that are:

(a) subject to the CEO's control; and

(b) not worth the amount of excise duty paid or payable on the goods.

3

Excise duty has been paid on goods, other than gaseous fuel, because of manifest error of fact or patent misconception of the law.

4

Excise duty has been paid on gaseous fuel because of manifest error of fact or patent misconception of the law, unless:

(a) the excise duty was paid in circumstances in which excise duty was not payable; and

(b) the gaseous fuel was sold to a person for a price that included an amount for excise duty (the excise duty portion ); and

(c) an amount equal to the excise duty portion has not been refunded or credited to the person.

Note:       For paragraph (a), an example of when excise duty is not payable is when the gaseous fuel is for non-transport use.

5

Excise duty has been paid on goods that:

(a) become goods that are not liable to excise duty under section 160A of the Act; and

(b) are not relevant fuel (see subclause (2)).

6

Both of the following apply:

(a) excise duty has been paid on goods;

(b) a by-law is made under Part XV of the Act to the effect that excise duty:

(i) is not payable on those goods; or

(ii) is payable on those goods at a rate which is less than the rate that applied when the goods were entered for home consumption.

7

Excise duty has been paid on goods that:

(a) have not been used; and

(b) are returned to:

(i) premises for which a licence has been granted under section 39A of the Act; or

(ii) a person authorised by the manufacturer of the goods to receive goods on behalf of the manufacturer; and

(c) are destroyed, or are subjected to further manufacture or production.

8

Both of the following apply:

(a) excise duty has been paid on a quantity of stabilised crude petroleum oil or condensate in circumstances other than those set out in item 11;

(b) the duty paid is more than the correct amount because of an error in measurement or calculation of the quantity.

9

All of the following apply:

(a) the goods are stabilised crude petroleum oil or condensate produced by a person in a financial year;

(b) excise duty has been paid on the oil or condensate entered for home consumption in a month in the financial year;

(c) section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies to the goods;

(d) the CEO is satisfied that the total quantity of the oil or condensate that is likely to be entered by the person for home consumption for the financial year will be less than a dutiable quantity worked out under subclause (3).

10

All of the following apply:

(a) the goods are stabilised crude petroleum oil or condensate produced by a person in a financial year;

(b) section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies to the goods;

(c) the amount of excise duty on the oil or condensate for each month of the financial year is ascertained under that section and paid;

(d) the total excise duty paid is more than the total excise duty payable on the total quantity of oil or condensate entered by the person for home consumption during the financial year.

11

All of the following apply:

(a) the goods are stabilised crude petroleum oil or condensate produced by a person in a financial year;

(b) excise duty has been paid on the oil or condensate;

(c) a credited adjustment amount subsequently applies to the excise duty under section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 ;

(d) account is taken of the credited adjustment amount in a calculation under subsection 6B(3), 6C(3), 6CA(3) or 6D(3) of that Act;

(e) the amount ascertained under that subsection to be the amount of duty for the oil (as old oil, new oil or intermediate oil) or condensate is a negative amount (that is, an amount less than zero).

Note:       See subclause (4) for the meaning of some expressions used in this item.

12

Both of the following apply:

(a) the goods are excisable crude petroleum oil or excisable condensate;

(b) a determination, under subsection 7(3) of the Petroleum Excise (Prices) Act 1987 , of the final VOLWARE price for a month in relation to the oil or condensate is amended under subsection 7(9) of that Act.

13

Excise duty has been paid on goods that are sold to a person for:

(a) the official use of a diplomatic mission of a foreign country; or

(b) the personal use of a person mentioned in paragraph 9(1)(b) or (c) of the Diplomatic Privileges and Immunities Act 1967 ; or

(c) the official use of a consular post described in paragraph 7(1)(a) of the Consular Privileges and Immunities Act 1972 ; or

(d) the personal use of a person mentioned in paragraph 7(1)(b) or (c) of the Consular Privileges and Immunities Act 1972 .

14

Excise duty has been paid on goods:

(a) that are purchased by a person for the use by, and official use of, a government of a foreign country under an agreement between that government and the Australian Government; and

(b) that are not for the purpose of trade; and

(c) for which no refund or rebate can be claimed under item 15.

15

Both of the following apply:

(a) excise duty has been paid on goods that:

(i) are sold to a person for the use by, and official use of, a government of a foreign country under an agreement between that government and the Australian Government; and

(ii) are not for the purpose of trade;

(b) either:

(i) the price for which the goods were sold to that person did not include an amount in respect of excise duty; or

(ii) if the price at which the goods were sold to that person included an amount in respect of excise duty--an amount equal to the amount of excise duty has been refunded or credited to that person.

16

Both of the following apply:

(a) excise duty has been paid on goods that:

(i) are sold to, or for use by, a person covered by a Status of Forces Agreement between the Australian Government and the government of a foreign country; and

(ii) are for the official use of a person covered by the agreement; and

(iii) are not resold in Australia to a person not covered by the agreement;

(b) either:

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

(ii) if the price for 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.

17

Excise duty has been paid on goods:

(a) that are:

(i) purchased by a person covered by a Status of Forces Agreement between the Australian Government and the government of a foreign country; and

(ii) for the use by, and official use of, a person covered by the agreement; and

(iii) not resold in Australia to a person not covered by the agreement; and

(b) for which no refund is able to be claimed under item 16.

18

Excise duty has been paid or is payable on a recycled product:

(a) that is hydraulic oil, brake fluid, transmission oil, transformer oil or heat transfer oil classified to subitem 15.2 of the Schedule to the Excise Tariff Act 1921 ; and

(b) for which no benefit is payable under the Product Stewardship (Oil) Regulations 2000 ; and

(c) that is for the same use it had before being recycled; and

(d) for an application for remission of excise duty--that is delivered in accordance with a permission given under section 61C of the Act.

19

Excise duty has been paid on goods:

(a) for the official use of an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies; and

(b) acquired in an acquisition of goods that are exempt from duties of excise.

20

Excise duty has been paid on goods for the personal use of a person who is:

(a) the holder of a high office in an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies; and

(b) exempt from duties of excise in accordance with regulations made under that Act.

21

Excise duty has been paid on beer that is manufactured in an eligible brewery during a financial year, and the amount of refund paid during the financial year to the entity that operates the brewery does not exceed:

(a) if the brewery is an eligible brewery at the start of the financial year--$30 000; or

(b) if the brewery first becomes an eligible brewery after the start of the financial year--an amount worked out under subclause (5).

22

Both of the following apply:

(a) excise duty has been paid on goods;

(b) the effect of the amendments made by the Excise Tariff Amendment (Carbon Tax Repeal) Act 2014 is that excise duty is payable on the goods at a rate that is less than the rate which applied when the goods were entered for home consumption.

1

Excise duty is payable on tobacco that is to be used for a purpose (other than for human consumption) approved by the CEO.

Note:       Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.

2

Excise duty is payable on goods for the official use of:

(a) the Governor-General; or

(b) any member of the Governor-General's family; or

(c) a State Governor; or

(d) any member of a State Governor's family.

3

Excise duty is payable on goods that are:

(a) not for the purpose of trade; and

(b) either of the following:

(i) the property of the Australian American Foundation;

(ii) petroleum products that are the property of the ANZAC Agency for the Pacific Region of the Commonwealth War Graves Commission; and

(c) either of the following:

(i) for the official use of an international organisation established by agreement between Australia and one or more other countries;

(ii) for the official or personal use of an official of an international organisation mentioned in subparagraph (i).

4

Excise duty is payable on goods that are:

(a) for the use by, and official use of, the government of a foreign country under an agreement between that government and the Australian Government; and

(b) not for the purpose of trade.

5

Excise duty is payable on goods that are:

(a) for use by, or sale to, persons covered by a Status of Forces agreement between the Australian Government and the government of a foreign country; and

(b) for the official use of a person covered by the agreement; and

(c) not resold in Australia to a person not covered by the agreement.

6

Both of the following apply:

(a) excise duty is payable on any of the following goods:

(i) ale, porter and other beer;

(ii) brandy;

(iii) whisky;

(iv) rum;

(v) gin;

(vi) liqueurs;

(vii) tobacco;

(viii) cigars;

(ix) cigarettes;

(b) the goods are to be used by the personnel of a sea-going vessel of the Australian Defence Force for consumption on the vessel when the vessel is in full commission.

7

Excise duty is payable on goods that:

(a) are purchased by a relevant traveller at an inwards duty free shop; and

(b) would be goods described in paragraph (b) of item 15 of the table in Schedule 4 to the Customs Tariff Act 1995 , and would be goods to which that item applies, if:

(i) the goods were imported into Australia; and

(ii) the clearance through Customs of the personal baggage (including the excisable goods) of the relevant traveller were approval of their delivery for home consumption for the purposes of the Customs Act 1901 .

8

Excise duty is payable on goods that:

(a) are delivered for home consumption in accordance with a permission given under section 61C of the Act; and

(b) are for sale for:

(i) the official use of a diplomatic mission of a foreign country; or

(ii) the personal use of a person mentioned in paragraph 9(1)(b) or (c) of the Diplomatic Privileges and Immunities Act 1967 ; or

(iii) the official use of a consular post described in paragraph 7(1)(a) of the Consular Privileges and Immunities Act 1972 ; or

(iv) the personal use of a person mentioned in paragraph 7(1)(b) or (c) of the Consular Privileges and Immunities Act 1972 .

9

Excise duty is payable on liquefied natural gas, or LPG, that is:

(a) used or delivered by a licensed person or holder of a permission under section 61C of the Act for a use other than in an internal combustion engine of a motor vehicle or vessel; and

(b) not used for both the purposes of transport and for other purposes.