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EXCISE REGULATIONS (AMENDMENT) 1992 NO. 327EXPLANATORY STATEMENT
STATUTORY RULES 1992 No. 327
Issued by the Authority of the Minister for Small Business, Construction and Customs
Excise Act 1901
Excise Regulations (Amendment)
Section 164 of the Excise Act 1901 provides in part that "(1) The Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed or as may be necessary or convenient to be prescribed for giving effect to this Act or for the conduct of any business relating to the Excise ... "
Section 78 of the Act then specifies, amongst other things, that rebates of excise duty are allowed in such circumstances and subject to such conditions and restrictions as are prescribed, and that the regulations may also prescribe the amount of any rebate of excise duty that may be allowed.
The Government decided on 28 May 1989 that the road funding component of excise duty on diesel used in certain ships would be rebated to the coastal shipping industry from 1 July 1992.
The rationale for the rebate was to ensure that coastal shipping operators and, indirectly, the users of coastal shipping would no longer subsidise competing transport modes. The rebate is part of a package of reforms to the Australian shipping industry designed to increase the efficiency and competitiveness of that industry, and is therefore to be available to those parties involved in that process.
The Regulations implement the Government's decision by specifying those ships eligible for rebate and specifying the rate of rebate applicable as follows:
Regulation 1 is a machinery provision which specifies that the Excise Regulations are amended by the Regulations.
Regulation 2 provides for a new rebate circumstance in the Excise Regulations by inserting new paragraph 50(1)(w) which specifies the eligibility criteria for the new rebate scheme to be as follows:
• the rebate is to be payable to the purchaser of diesel fuel where excise duty has been paid on that diesel fuel at the rate specified in subitem 11(E)(2) of the Schedule to the Excise Tariff Act 1921; and
• the fuel has been purchased by the applicant on or after 1 July 1992 for use in an eligible vessel; that is, a vessel which is 60 metres or more in length and comes within the definition of a "trading ship" in the Ships (Capital Grants) Act 1987; and
• the applicant for rebate certifies that no other rebate, remission, refund or drawback has been, is being or will be claimed in respect of that diesel fuel.
Regulation 3 specifies the rate of rebate applicable by inserting a new regulation 52E which specifies that the rate of rebate for diesel fuel to which new paragraph 50(1)(w) applies is to be 5.31 cents per litre.
The Regulations commenced on gazettal.