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EXCISE REGULATION 2015 (SLI NO 38 OF 2015)
TABLE OF PROVISIONS
PART 1--PRELIMINARY
Division 1--Preliminary
1. Name
2. Commencement
3. Authority
4. Schedules
Division 2--Simplified outline of this instrument
5. Simplified outline of this instrument
Division 3--Definitions
6. Definitions
PART 2--REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY
Division 1--Simplified outline of this Part
7. Simplified outline of this Part
Division 2--Circumstances for remission, rebate or refund
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
Division 4--Amount of remission, rebate or refund
12. Amount of remission, rebate or refund of excise duty
PART 3--DRAWBACK OF EXCISE DUTY
Division 1--Simplified outline of this Part
13. Simplified outline of this Part
Division 2--Drawback of 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 relating to drawback of excise duty--examining, packing, securing and marking goods
18. Assistance to be given to officers
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 of stabilised crude petroleum oil and condensate without entry
25. Delivery 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. Sealed 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 AND SAMPLES
Division 1--Simplified outline of this 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 security
57. Manner of taking samples
PART 7--TRANSITIONAL MATTERS
58. Things done under the Excise Regulations 1925
59. Application of the Excise Regulations 1925 to permissions under the Act
SCHEDULE 1 Circumstances for remissions, rebates and refunds
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