Commonwealth Consolidated Regulations
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EXCISE REGULATION 2015
- made under the Excise Act 1901
TABLE OF PROVISIONS
PART 1--PRELIMINARY
Division 1--Preliminary
1. Name
3. Authority
Division 2--Simplified outlineofthis instrument
5. Simplified outline of this instrument
Division 3--Definitions
6. Definitions
PART 2--REMISSIONS--, REBATES AND REFUNDS OFEXCISEDUTY
Division 1--Simplified outline of this Part
7. Simplified outline of this Part
Division 2--Circumstances for remission, rebateorrefund
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
Div ision 4--Amount of remission, rebate or refund
12. Amount of remission, rebate o r refund of excise duty
PART 3--DRAWBACKOF--EXCISE DUTY
Division 1--Simplified outline of this Part
13. Simplified outline of this Part
Division 2--Drawbackof 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 r elating to drawback of excise du ty--e xamin ing, packing, securing and marking goods
18. Assistance to be given to o fficers
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 ofstabilised crude petroleum oil and condensatewithout entry
25. D eliver y 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. S ealed 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 ANDSAMPLES
Division 1--Simplified outlineofthis 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 s ecurit y
57. Manner of taking samples
PART 7--TRANSITIONAL--MATTERS RELATING TO THE REPEAL OF THE EXCISE REGULATIONS 1925
58. Things done under the Excise Regulations 1925
59. Application of the Excise Regulations 1925 to permissions under the Act
PART 8--OTHER--APPLICATION AND TRANSITIONAL MATTERS
60. Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2 017
61. Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2 018
62. Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2 021
SCHEDULE 1 Circumstances for remissions, rebates and refunds
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