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Excise Amendment Regulations 2003 (No. 2)

Authoritative Version
  • - F2003B00213
  • No longer in force
SR 2003 No. 203 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 HR11-Aug-2003
Tabled Senate11-Aug-2003
Gazetted 06 Aug 2003
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Excise Amendment Regulations 2003 (No. 2)1

Statutory Rules 2003 No. 2032

I, GUY STEPHEN MONTAGUE GREEN, Administrator of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Excise Act 1901.

Dated 30 July 2003

G. S. M. GREEN

Administrator

By His Excellency’s Command

PETER COSTELLO


1              Name of Regulations

                These Regulations are the Excise Amendment Regulations 2003 (No. 2).

2              Commencement

                These Regulations are taken to have commenced on 1 July 2003.

3              Amendment of Excise Regulations 1925

                Schedule 1 amends the Excise Regulations 1925.


Schedule 1        Amendments

(regulation 3)

  

[1]           Subparagraph 50 (1) (y) (ii)

substitute

                         (ii)    is classified at the rate applicable:

                                   (A)     to subparagraph 11 (C) (1) (a) or 11 (C) (2) (a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

                                   (B)     in Schedule 1 to the Excise Tariff Proposal No. 1 (2003), to diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

                                   (C)     in Schedule 1 to the Excise Tariff Proposal No. 1 (2003), to diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); and

[2]           Subparagraph 50 (zi) (i)

substitute

                          (i)    is classified:

                                   (A)     as kerosene or heating oil for use as fuel in an internal combustion engine; or

                                   (B)     as stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Act, for use as fuel in an internal combustion engine; or

                                   (C)     as topped crude petroleum oil for use as fuel in an internal combustion engine; or

                                   (D)     to paragraph 11 (E) (1), sub-subparagraph 11 (I) (1) (b) (ii), subparagraph 11 (I) (2) (a) or 11 (I) (3) (a) of the Schedule to the Excise Tariff Act 1921; and

[3]           Subparagraph 50 (zj) (i)

substitute

                          (i)    is classified:

                                   (A)     as kerosene or heating oil for use as fuel in an internal combustion engine; or

                                   (B)     as stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Act, for use as fuel in an internal combustion engine; or

                                   (C)     as topped crude petroleum oil for use as fuel in an internal combustion engine; or

                                   (D)     to paragraph 11 (E) (1), sub-subparagraph 11 (I) (1) (b) (ii), subparagraph 11 (I) (2) (a) or 11 (I) (3) (a) of the Schedule to the Excise Tariff Act 1921; and

[4]           Subregulation 52G (1), definition of primary rate

substitute

primary rate means the rate of duty applicable to goods described in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) as diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining).

[5]           Subregulation 52GA (1), definition of primary rate

substitute

primary rate means the rate of duty applicable to goods described in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) as diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining).

[6]           Regulation 52J, definition of rate

substitute

rate means the rate of excise duty applicable to the diesel fuel.

[7]           Paragraph 176 (2) (i)

substitute

                (i)    a blend of a clean petroleum product with prepared additives packaged into a package of not more than 10 litres capacity, if:

                          (i)    the additives:

                                   (A)     enhance the performance of an internal combustion engine; or

                                   (B)     assist in its maintenance; and

                         (ii)    the duty on the clean petroleum product has been paid:

                                   (A)     at the rate specified in subparagraph 11 (H) (2) (b) or (c) of the Schedule to the Excise Tariff Act 1921; or

                                   (B)     at the rate specified in subparagraph 11 (C) (2) (a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

                                   (C)     at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) for diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

                                   (D)     at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) for diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining);

[8]           Paragraphs 176 (2) (o) and (t)

substitute

               (o)    a blend of:

                          (i)    diesel fuel on which duty has been paid:

                                   (A)     at the rate specified in subparagraph 11 (C) (2) (a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

                                   (B)     at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) for diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

                                   (C)     at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) for diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); and

                         (ii)    stabilised crude oil, if duty has been exempted on the stabilised crude oil under the terms of subitem 11 (F) in the Schedule to the Excise Tariff Act 1921;

                (t)    blends of clean petroleum products classified to subitems 11 (B) to 11 (J) of the Schedule to the Excise Tariff Act 1921 inclusive, not containing goods specified under subitem 11 (H) of that Schedule, if duty has been paid on all constituents of the blend:

                          (i)    before 1 July 2003 — at the rate specified in subparagraph 11 (C) (2) (a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

                         (ii)    on or after 1 July 2003:

                                   (A)     if the constituent has a sulphur content exceeding 50 parts per million — at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) for the constituent with that sulphur content; or

                                   (B)     if the constituent has a sulphur content not exceeding 50 parts per million — at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) for the constituent with that sulphur content;

[9]           Paragraph 176 (2) (v)

substitute

               (v)    a blend of:

                          (i)    diesel fuel on which duty has been paid:

                                   (A)     before 1 July 2003 — at the rate specified in subparagraph 11 (C) (2) (a) in the Schedule to the Excise Tariff Act 1921 as in force immediately before 1 July 2003; or

                                   (B)     on or after 1 July 2003:

                                                (I)     at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) for diesel having a sulphur content exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); or

                                               (II)     at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) for diesel having a sulphur content not exceeding 50 parts per million (other than a recycled product on which Customs or Excise duty has been paid, recovered by a process not being a process of refining); and

                         (ii)    a fuel classified to sub-subparagraph 11 (I) (1) (b) (ii) of the Schedule to the Excise Tariff Act 1921 if the blend is for use in diesel engines operating at less than 1 000 revolutions per minute at constant speed in a stand alone power station not connected to an electricity transmission grid, and generating in excess of 5.5 megawatts of electricity for supply to the general public;

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, 278, 297, 365 and 366; 2001 Nos. 83 and 223; 2002 Nos. 43 and 351; 2003 No. 180.

2.       Notified in the Commonwealth of Australia Gazette on 6 August 2003.