Federal Register of Legislation - Australian Government

Primary content

Excise Amendment Regulations 2000 (No. 6)

Authoritative Version
  • - F2000B00322
  • No longer in force
SR 2000 No. 297 Regulations as made
These Regulations amend the Excise Regulations 1925.
Administered by: Treasury
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Registered 01 Jan 2005
Tabling HistoryDate
Tabled HR06-Nov-2000
Tabled Senate06-Nov-2000
Gazetted 01 Nov 2000
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Excise Amendment Regulations 2000 (No. 6)1

Statutory Rules 2000 No. 2972

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Excise Act 1901.

Dated 25 October 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP


1              Name of Regulations

                These Regulations are the Excise Amendment Regulations 2000 (No. 6).

2              Commencement

                These Regulations commence on 1 January 2001.

3              Amendment of Excise Regulations 1925

                Schedule 1 amends the Excise Regulations 1925.


Schedule 1        Amendments

  

(regulation 3)

[1]         Subparagraph 50 (1) (zy) (iii)

omit

recycled.

insert

recycled;

[2]         After paragraph 50 (1) (zy)

insert

              (zz)    excise duty is payable on a recycled product:

                          (i)    that is hydraulic oil, brake fluid, transmission oil, transformer oil or heat transfer oil classified to subitem 15 (B) of the Schedule to the Excise Tariff Act 1921; and

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

                        (iii)    that is demonstrated to be for the use for which it was used before being recycled; and

                        (iv)    that is delivered in accordance with a permission given under section 61C of the Act;

            (zza)    excise duty has been paid on a recycled product:

                          (i)    that is hydraulic oil, brake fluid, transmission oil, transformer oil or heat transfer oil classified to subitem 15 (B) of the Schedule to the Excise Tariff Act 1921; and

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

                        (iii)    that has been used for the same purpose for which it was used before being recycled.

[3]         Regulation 161

substitute

161         Interpretation

                In these Regulations:

petrol includes any of the following products:

                (a)    benzine, benzol, gasoline, naphtha or pentane;

               (b)    a petroleum distillate that is dutiable under item 11 or 12 of the Schedule to the Excise Tariff Act 1921;

                (c)    shale or coal tar distillate that is dutiable under item 11 of that Schedule;

               (d)    a product:

                          (i)    that is dutiable under item 15 of that Schedule; and

                         (ii)    that has not been used for a purpose that would have caused it to be dutiable under that item.

[4]         Paragraph 176 (2) (f)

substitute

                (c)    a blend of products on which duty has been paid for each of the products at a rate specified in item 15 of the Schedule to the Excise Tariff Act 1921;

               (d)    a blend of one or more additives, each of which is not dutiable under the Schedule to the Excise Tariff Act 1921, with:

                          (i)    a product on which duty has been paid at a rate specified in item 15 of that Schedule; or

                         (ii)    a blend of products on which duty has been paid for each of the products at a rate specified in that item;

                (e)    a blend of water with:

                          (i)    a product on which duty has been paid at a rate specified in item 15 of the Schedule to the Excise Tariff Act 1921; or

                         (ii)    a blend of products on which duty has been paid for each of the products at a rate specified in that item;

                (f)    a blend of oil and gasoline for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 and on the gasoline at the rate specified in subparagraph 11 (H) (2) (b) or (c) of the Schedule to the Excise Tariff Act 1921;

[5]         Paragraph 176 (2) (m)

substitute

              (m)    a blend of any clean petroleum product (except a product mentioned in item 15 of the Schedule to the Excise Tariff Act 1921) with another substance after the clean petroleum product has been cleared from Customs control, where the blend is not suitable for use as a fuel;


Notes

1.      These Regulations amend Statutory Rules 1925 No. 181, as amended by 1926 No. 70; 1928 No. 131; 1929 Nos. 74, 92 and 97; 1930 No. 71; 1931 Nos. 25 and 43; 1932 Nos. 13, 51, 105 and 129; 1933 Nos. 37 and 103; 1934 Nos. 9, 65 and 76; 1936 Nos. 26, 56 and 99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942 Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955 Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111 and 374; 1981 Nos. 163, 242 and 275; 1982 Nos. 138 and 254; 1983 No. 306; 1984 Nos. 19, 126, 219 and 320; 1985 Nos. 13, 75, 127, 137, 141, 142, 234, 307 and 357; 1986 Nos. 78, 173, 249, 295 and 338; 1987 No. 28, 123, 161 and 212; 1988 Nos. 135, 216 and 388; 1989 Nos. 61, 102, 158, 307, 327 and 408; 1990 Nos. 7, 124, 218, 221, 223 and 236; 1991 Nos. 110, 317 and 383; 1992 Nos. 62, 327, 345 and 446; 1994 Nos. 81 and 316; 1995 Nos. 100, 314, 351 and 425; 1997 Nos. 340, 384, 388 and 423; 1998 Nos. 274, 275 and 277; 1999 Nos. 213 and 265; 2000 Nos. 116, 159, 183, 209 and 278.

2.      Notified in the Commonwealth of Australia Gazette on 1 November 2000.