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Excise Amendment Regulations 2004 (No. 1)

Authoritative Version
  • - F2004B00033
  • No longer in force
SR 2004 No. 27 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 HR01-Mar-2004
Tabled Senate01-Mar-2004
Gazetted 26 Feb 2004
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013
Table of contents.

Excise Amendment Regulations 2004 (No. 1)1

Statutory Rules 2004 No. 272

I, PHILIP MICHAEL JEFFERY, 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 19 February 2004

P. M. JEFFERY

Governor-General

By His Excellency’s Command

HELEN COONAN


Contents

                        1     Name of Regulations                                                       2

                        2     Commencement                                                              2

                        3     Amendment of Excise Regulations 1925                           2

Schedule 1              Amendments taken to have commenced on 18 September 2003    3

Schedule 2              Amendments taken to have commenced on 1 January 2004          6

Schedule 3              Amendments commencing on gazettal                          9

 


1              Name of Regulations

                These Regulations are the Excise Amendment Regulations 2004 (No. 1).

2              Commencement

                These Regulations commence, or are taken to have commenced, as follows:

                 (a)     on 18 September 2003 — regulations 1 to 3 and Schedule 1;

                (b)     on 1 January 2004 — Schedule 2;

                 (c)     on the date of the notification of these Regulations in the Gazette — Schedule 3.

3              Amendment of Excise Regulations 1925

                Schedules 1, 2 and 3 amend the Excise Regulations 1925.



 

Schedule 1        Amendments taken to have commenced on 18 September 2003

(regulation 3)

  

[1]           Paragraphs 176 (2) (n) and (o)

substitute

               (n)    a blend of:

                          (i)    diesel fuel or biodiesel (within the meaning of Schedule 1 to the Excise Tariff Proposal No. 4 (2003)); and

                         (ii)    fuel oil;

                        on board a vessel where the blend is for use as a bunker fuel for that vessel;

               (o)    a blend of 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, and:

                          (i)    biodiesel (within the meaning of Schedule 1 to the Excise Tariff Proposal No. 4 (2003)) on which duty has been paid at the biodiesel rate (within the meaning of Schedule 1 to the Excise Tariff Proposal No. 4 (2003)); or

                         (ii)    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);

[2]           Paragraph 176 (2) (v)

substitute

               (v)    a blend of 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; and

                          (i)    biodiesel (within the meaning of Schedule 1 to the Excise Tariff Proposal No. 4 (2003)) on which duty has been paid at the biodiesel rate (within the meaning of that Schedule); or

                         (ii)    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);


 

Schedule 2        Amendments taken to have commenced on 1 January 2004

(regulation 3)

  

[1]           Sub-subparagraph 176 (2) (i) (ii) (D)

omit

refining);

insert

refining); or

[2]           After sub-subparagraph 176 (2) (i) (ii) (D)

insert

                                   (E)     at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 2 (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);

[3]           Sub-subparagraph 176 (2) (o) (ii) (C)

omit

refining);

insert

refining); or

[4]           After sub-subparagraph 176 (2) (o) (ii) (C)

insert

                                   (D)     at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 2 (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);

[5]           Subparagraphs 176 (2) (t) (i) and (ii)

substitute

                          (i)    for duty payable 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)    for duty payable between 1 July 2003 and 31 December 2003 (inclusive), if the constituent has 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) — at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) for the constituent with that sulphur content; or

                        (iii)    for duty payable on or after 1 July 2003, if the constituent has 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) — at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 1 (2003) for the constituent with that sulphur content; or

                        (iv)    for duty payable on or after 1 January 2004 — at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 2 (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);

[6]           Sub-subparagraph 176 (2) (v) (ii) (C)

omit

refining);

insert

refining); or

[7]           After sub-subparagraph 176 (2) (v) (ii) (C)

insert

                                   (D)     at the rate specified in Schedule 1 to the Excise Tariff Proposal No. 2 (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);


 

Schedule 3        Amendments commencing on gazettal

(regulation 3)

  

[1]           Regulation 161, definition of petrol, subparagraph (d) (ii)

omit

item.

insert

item;

[2]           Regulation 161, definition of petrol, after paragraph (d)

insert

                (e)    biodiesel (within the meaning of Schedule 1 to the Excise Tariff Proposal No. 4 (2003)).


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 Nos. 180 and 203.

2.       Notified in the Commonwealth of Australia Gazette on 26 February 2004.