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Excise Regulations 1925

Authoritative Version
SR 1925 No. 181 Regulations as amended, taking into account amendments up to SLI 2008 No. 240
Principal Regulations; Repeals the former Excise Regulations
Administered by: Treasury
Registered 02 Dec 2008
Start Date 13 May 2008
End Date 30 Nov 2011
Date of repeal 01 Apr 2015
Repealed by Excise Regulation 2015

Excise Regulations 1925

Statutory Rules 1925 No. 181 as amended

made under the

This compilation was prepared on 28 November 2008
taking into account amendments up to SLI 2008 No. 240

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra


Contents

Part I                     Preliminary                                                                 

                        1     Name of Regulations [see Note 1]                                     4

                        2     Definitions                                                                       4

                    2AB     Microbreweries                                                                4

Part II                    Tobacco                                                                      

Division 5                Delivery of Australian tobacco leaf                                

                       33     Approval for uses and destruction of tobacco leaf                5

Division 9                Amount of duty for penalties relating to tobacco leaf    

                  49AA     Amount of duty                                                                5

Part III                   Remissions, rebates and refunds of excise duty          

                    49A     Remission — rounding down duty paid in cash                   8

                       50     Circumstances under which refunds, rebates and remissions are made            8

                    50A     Other circumstances under which refunds, rebates and remissions are made   15

                       51     Requirements for remission, rebate or refund                    15

                       52     Application for remission, rebate or refund                        15

                52AAA     Refunds of excise duty on beer                                       16

                    52B     Rate, or amount, of rebate, refund, etc of excise duty — stabilised crude petroleum oil and condensate                                                                   16

                       53     Period for making of application                                       17

                       55     Tobacco products to have lost their identity                      18

                       56     Beer returned or destroyed                                              19

                  57AA     Eligibility with respect to refund on petrol                          19

                       58     Collector may make remission, rebate or refund                20

Part IV                  Drawback                                                                   

                       76     Drawback of excise duty on goods                                  21

                       77     Drawback of excise duty on specified goods                     21

                       78     Drawback of duty not payable in certain circumstances     22

                    78A     Conditions relating to payment of drawback of duty           23

                    78B     Amount of claim for drawback of excise duty                    25

                    78C     Examination etc of goods to be exported                          25

                  78CA     Deduction of rebates from drawback payable                    26

                    78D     Assistance to be given to Excise Officers                         27

Part IVA                Duty free shops                                                        

                       79     Outwards duty free shops                                               28

                       81     Inwards duty free shops                                                  40

Part V                   Samples                                                                      

                       83     Method of taking samples                                               44

Part XIV                Ship’s stores and aircraft’s stores                       

                     186     Interpretation                                                                 45

Part 17                  Deposits by subscribers to securities taken for compliance with Excise Acts                                                                                       

                     210     Deposit of securities                                                       47

Part XXII               Miscellaneous                                                           

                     247     Review of decisions                                                        49

                     248     Statement to accompany notice of decision                     49

Schedule 1             Prescribed circumstances                                            50

Notes                                                                                                          53

 


Part I                  Preliminary

  

1              Name of Regulations [see Note 1]

                These Regulations are the Excise Regulations 1925.

2              Definitions

         (1)   In these Regulations, unless the contrary intention appears:

Bass Strait Oil has the same meaning as in the Customs Tariff (Stand‑By Duty) Act 1985.

brewery has the meaning given by section 77A of the Act.

domestic free market sale means any sale of Bass Strait Oil to a refiner at a price other than the Import Parity Price within the meaning of subsection 6B (1) of the Excise Tariff Act 1921.

microbrewery has the meaning given by regulation 2AB.

refiner has the same meaning as in the Customs Tariff (Stand‑By Duty) Act 1985.

the Act means the Excise Act 1901.

2AB        Microbreweries

                A microbrewery is a brewery that has all the following characteristics:

                (a)    it is legally and economically independent of any other brewery;

               (b)    in the previous financial year, the total production of beer by the brewery did not exceed 30 000 litres;

                (c)    in the current financial year, it is likely that the total production of beer by the brewery will not exceed 30 000 litres;

               (d)    it sells beer (whether wholesale or retail), on which excise has been paid, directly from the manufacturing premises of the brewery.


 

Part II                 Tobacco

Division 5              Delivery of Australian tobacco leaf

33            Approval for uses and destruction of tobacco leaf

         (1)   Australian tobacco leaf may be delivered for a purpose approved by the CEO.

Examples of a purpose that may be approved by the CEO

1   a medical purpose

2   a scientific purpose

3   a horticultural purpose

4   an agricultural purpose.

         (2)   Australian tobacco leaf may be delivered if:

                (a)    it is to be destroyed; and

               (b)    the CEO has approved the delivery.

Division 9              Amount of duty for penalties relating to tobacco leaf

49AA      Amount of duty

         (1)   This regulation explains how to work out the amount of duty that is to be used to determine the amount of a penalty, relating to a quantity of tobacco leaf, under the following provisions of the Act:

                (a)    section 28;

               (b)    section 30;

                (c)    section 31;

               (d)    section 33;

                (e)    section 35;

                (f)    section 39K;

                (g)    section 39M;

                (h)    section 44;

                 (i)    section 117C;

                (j)    section 117D;

               (k)    section 117F;

                 (l)    section 117H.

         (2)   If the tobacco leaf was seized in a bale, the amount of duty is:

where:

rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight – 2 is the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.

         (3)   If tobacco leaf was not seized, but there is sufficient evidence available to show that the quantity of tobacco leaf was in a bale, the amount of duty is:

where:

rate is rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight is 100 kilograms.

         (4)   If the tobacco leaf was seized in unbaled form, the amount of duty is:

where:

rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight is the weight of the tobacco leaf in kilograms.

         (5)   If tobacco leaf was not seized, but there is sufficient evidence available to show that the quantity of tobacco leaf was in unbaled form, the amount of duty is:

where:

rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight is the weight of the tobacco leaf, in kilograms, as shown by the evidence.

Note   Penalty day is defined in section 4 of the Act.


 

Part III                 Remissions, rebates and refunds of excise duty

  

49A         Remission — rounding down duty paid in cash

                For the purposes of section 78 of the Act, if an amount of Excise duty:

                (a)    is to be paid in cash; and

               (b)    is not a multiple of 5 cents;

the number of cents in excess of the next lower multiple of 5 cents must be remitted.

50            Circumstances under which refunds, rebates and remissions are made

         (1)   Each of the following circumstances is prescribed for the purposes of section 78 of the Act, namely where:

                (a)    the goods on which Excise duty has been paid or is payable have, while subject to the CEO’s control:

                          (i)    deteriorated or been damaged, pillaged, lost or destroyed; or

                         (ii)    become unfit for human consumption; or

               (b)    the goods on which Excise duty has been paid or is payable, being goods that are subject to the CEO’s control, are not worth the amount of Excise duty paid or payable on the goods;

                (c)    Excise duty has been paid through manifest error of fact or patent misconception of the law;

               (d)    the goods on which Excise duty has been paid have, by virtue of section 160A of the Act, become goods that are not liable to Excise duty, unless, for goods that are fuel, either:

                          (i)    an entity:

                                   (A)     has an entitlement to a fuel tax credit or decreasing fuel tax adjustment in relation to that fuel; and

                                   (B)     does not have an increasing fuel tax adjustment in relation to the fuel; or

                         (ii)    another entity:

                                   (A)     has previously been entitled to a fuel tax credit or decreasing fuel tax adjustment in relation to that fuel; and

                                   (B)     did not have an increasing fuel tax adjustment in relation to that fuel;

              (da)    after duty has been paid on goods, a by‑law is made under Part XV of the Act the effect of which is that duty is not payable on those goods or duty is payable on those goods at a rate which is less than the rate which was applicable when the goods were entered for home consumption;

             (db)    after Excise duty has been paid on goods:

                          (i)    any Minister of State requests that the goods be withdrawn from sale or distribution on grounds stated by the Minister to be grounds of public health or safety; and

                         (ii)    the goods:

                                   (A)     are so withdrawn; and

                                   (B)     are returned to the manufacturer of those goods;

                (h)    tobacco, cigarettes, cigars or snuff on which Excise duty has been paid are returned, or are to be deemed to have been returned, to the manufacturer of those goods;

               (k)    beer on which Excise duty has been paid (being beer contained in a bulk container):

                          (i)    is returned to the brewery at which it was made in the bulk container in which it was contained when it was removed from the brewery; or

                         (ii)    is destroyed by permission of a Collector;

                (s)    for a quantity of stabilised crude petroleum oil or condensate (unless paragraph (sc) applies to the oil or condensate):

                          (i)    excise duty has been paid (whether before or after the commencement of this provision); and

                         (ii)    because of an error in measurement or calculation of the quantity, the duty paid is more than the correct amount;

              (sa)    for stabilised crude petroleum oil or condensate produced by a person in a financial year:

                          (i)    section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies; and

                         (ii)    excise duty has been paid for oil or condensate entered for home consumption in a month of the financial year; and

                         (iii)    a Collector is satisfied that the quantity of oil or condensate that is likely to be entered by the person for home consumption for the financial year will be less than a dutiable quantity;

              (sb)    for stabilised crude petroleum oil or condensate produced by a person in a financial year:

                          (i)    section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies; and

                         (ii)    excise duty for the oil or condensate for each month of the financial year has been ascertained under that section; and

                         (iii)    the duty ascertained has been paid; and

                        (iv)    the total duty paid is more than the total duty payable on the total quantity of oil or condensate entered by the person for home consumption during the financial year;

              (sc)    for stabilised crude petroleum oil or condensate produced by a person in a financial year:

                          (i)    excise duty has been paid in relation to which a credited adjustment amount subsequently applies under section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921; and

                         (ii)    account is taken of the credited adjustment amount in a calculation under subsection 6B (3), 6C (3), 6CA (3) or 6D (3), as appropriate, of that Act; and

                         (iii)    the amount ascertained under that subsection to be the amount of duty for the oil (as old oil, new oil or intermediate oil) or condensate to which the subsection applies is a negative amount (that is, an amount less than zero);

                (t)    a determination under subsection 7 (3) of the Petroleum Excise (Prices) Act 1987 of the final VOLWARE price in relation to a month in respect of excisable crude petroleum oil or excisable condensate is amended (whether before or after the commencement of this provision) under subsection 7 (9) of that Act;

               (ta)    goods on which excise duty is payable:

                          (i)    are delivered for home consumption in accordance with a permission given under section 61C of the Act; and

                         (ii)    are for sale for:

                                   (A)     the official use of a diplomatic mission of an overseas country, or the personal use of a person mentioned in paragraph 9 (1) (b) or (c) of the Diplomatic Privileges and Immunities Act 1967; or

                                   (B)     the official use of a consular post of the kind described in paragraph 7 (1) (a) of the Consular Privileges and Immunities Act 1972 or the personal use of a person mentioned in paragraph 7 (1) (b) or (c) of that Act;

              (tb)    goods on which excise duty has been paid are sold to a person for:

                          (i)    the official use of a diplomatic mission of an overseas country, or the personal use of a person mentioned in paragraph 9 (1) (b) or (c) of the Diplomatic Privileges and Immunities Act 1967; or

                         (ii)    the official use of a consular post of the kind described in paragraph 7 (1) (a) of the Consular Privileges and Immunities Act 1972 or the personal use of a person mentioned in paragraph 7 (1) (b) or (c) of that Act;

               (tc)    excise duty has been paid on goods:

                          (i)    that are purchased by a person for use by a Government of a country other than Australia and for the official use of that Government, being goods mentioned in item 4 of Schedule 1 and:

                         (ii)    in respect of which no refund is able to be claimed under paragraph (u);

                (u)    goods on which Excise duty has been paid are sold to a person for use by a Government of a country other than Australia and for the official use of that Government, being goods mentioned in item 4 of Schedule 1 and:

                          (i)    the price at which the goods were sold to that person was a price that did not include an amount in respect of Excise duty; or

                         (ii)    if the price at which the goods were sold to that person was a price that did include an amount in respect of Excise duty, an amount equal to the amount of Excise duty has been refunded or credited to that person;

              (ua)    goods on which Excise duty has been paid are sold to, or for use by, a person covered by a Status of Forces Agreement between the Government of the Commonwealth of Australia and the Government of another country, being goods mentioned in item 5 of Schedule 1 and:

                          (i)    the price at which the goods were sold to that person did not include an amount for Excise duty; or

                         (ii)    if the price at which the goods were sold to that person included an amount for Excise duty, an amount equal to the amount of Excise duty has been refunded or credited to that person;

              (ub)    excise duty has been paid on goods:

                          (i)    that are purchased by a person covered by a Status of Forces Agreement between the Government of the Commonwealth of Australia and the Government of another country for use by a person covered by that Agreement, being goods mentioned in item 5 of Schedule 1; and

                         (ii)    in respect of which no refund is able to be claimed under paragraph (ua);

                (v)    Excise duty has been paid on petrol and that petrol, in whole or in part is returned to a manufacturer or to a warehouse;

              (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 15.2 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 15.2 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;

            (zzb)    excise duty has been paid on goods:

                          (i)    for the official use of an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies; and

                         (ii)    acquired in an acquisition of goods that are exempt from duties of excise;

             (zzc)    excise duty has been paid on goods for the personal use of the holder of a high office in an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies, if the holder is exempt from duties of excise in accordance with regulations made under that Act;

            (zzd)    excise duty has been paid on beer manufactured in a microbrewery during a financial year, and the amount of refund paid during the financial year does not exceed:

                          (i)    if the brewery is a microbrewery at the start of the financial year — $10 000; or

                         (ii)    if the microbrewery first becomes a microbrewery after the start of the financial year — an amount worked out by:

                                   (A)     multiplying $10 000 by the number of days in the period starting when the brewery first becomes a microbrewery and ending at the end of the financial year; and

                                   (B)     dividing the result by 365.                 

         (3)   For the purposes of paragraph (h) of subregulation (1), tobacco, cigarettes, cigars or snuff shall be deemed to have been returned to the manufacturer of those goods if those goods are returned to a person authorized by the manufacturer to receive those goods on behalf of the manufacturer.

   (4AA)   For paragraph (1) (sa):

dutiable quantity means the quantity worked out using the formula:

                (a)    for oil to which section 6B of the Excise Tariff Act 1921 applies:

               (b)    for oil to which section 6C of the Excise Tariff Act 1921 applies:

              (ba)    for condensate to which section 6CA of the Excise Tariff Act 1921 applies:

                (c)    for oil to which section 6D of the Excise Tariff Act 1921 applies:

where:

A is the number of days in the financial year concerned; and

B has the same meaning as it has in section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921, as appropriate.

    (4AB)   For paragraph (1) (sc):

credited adjustment amount has the same meaning as in section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921, as appropriate.

intermediate oil has the same meaning as in subsection 3 (1) of the Excise Tariff Act 1921.

new oil has the same meaning as in subsection 3 (1) of the Excise Tariff Act 1921.

old oil has the same meaning as in section 6B of the Excise Tariff Act 1921.

         (6)   For paragraph 50 (1) (v):

petrol means goods described in item 10 or 15 of the Schedule to the Excise Tariff Act 1921, other than goods that have been used.

50A         Other circumstances under which refunds, rebates and remissions are made

                For section 78 of the Act, and in addition to regulation 50, the circumstances mentioned in Schedule 1 are prescribed.

51            Requirements for remission, rebate or refund

         (1)   Subject to subregulation (2), a remission, rebate or refund of Excise duty shall not be allowed in a circumstance specified in subregulation 50 (1) unless an application for the remission, rebate or refund in accordance with regulation 52 is delivered to a Collector.

         (2)   Subregulation (1) does not apply where the circumstance in which a remission of Excise duty may be allowed is such that the goods on which Excise duty was payable have been totally lost or destroyed or have otherwise ceased to exist.

52            Application for remission, rebate or refund

         (1)   An application for a remission, rebate (other than a rebate to which section 78A of the Act relates) or refund of Excise duty shall:

                (a)    be in writing, signed by the applicant; and

               (b)    state, as far as practicable, the nature and particulars of the claim.

         (2)   For the purpose of enabling a Collector to verify that a prescribed circumstance applies in relation to goods to which an application relates, a Collector may require the applicant to produce records or to give further information, or both, and the applicant shall comply with the requirement accordingly.

52AAA   Refunds of excise duty on beer

                If refunds of excise duty may be allowed in respect of beer in the circumstances specified in paragraph 50 (1) (zzd), the amount of refund of excise duty for subsection 78 (1) of the Act is 60%.

52B         Rate, or amount, of rebate, refund, etc of excise duty — stabilised crude petroleum oil and condensate

         (2)   The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50 (1) (s) is the amount of the difference between the amount of duty paid and the correct amount of duty.

         (3)   The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50 (1) (sa) is the whole of the duty paid.

         (4)   The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50 (1) (sb) is the amount of the difference between the amount of duty paid and the amount of the duty ascertained at the end of the financial year concerned under section 6B, 6C, 6CA or 6D, as applicable, of the Excise Tariff Act 1921.

         (5)   The amount of remission, rebate or refund of duty allowed in the circumstance mentioned in paragraph 50 (1) (sc) is an amount equal to the negative amount mentioned in the paragraph.

53            Period for making of application

         (1)   Except as provided in this regulation, a refund of Excise duty shall not be allowed in a circumstance specified in paragraph 50 (1) (a), (b), (c), (d) or (da) unless an application for the refund in accordance with regulation 52 is delivered to a Collector:

                (a)    in the case of an application for refund in a circumstance referred to in paragraph 50 (1) (da) in consequence of the making of a by‑law — within 12 months after the date on which that by‑law was made; or

               (b)    in any other case — within 14 days after the date on which the Excise duty was paid.

         (2)   Where:

                (a)    the information necessary to verify an application of a kind referred to in subregulation (1) had come into the possession of the CEO before the delivery from the CEO’s control of the goods or of the packages in which the goods were originally packed or were assumed to have been packed; or

               (b)    for some other reason, it is equitable that the period within which an application of a kind referred to in subregulation (1) may be made should be extended;

the application may be made within 12 months after the date on which Excise duty was paid.

      (3A)   A refund of excise duty must not be allowed in the circumstance specified in paragraph 50 (1) (sa) or (sb) unless an application for a refund under regulation 52 is given to a Collector:

                (a)    if the circumstance occurred after 1 July 1997 — before the end of 12 months after the end of the financial year in which the excise duty was paid; or

               (b)    if the circumstance occurred before 1 July 1997 — before 1 July 1998.

      (3B)   A refund of excise duty must not be allowed in the circumstance mentioned in paragraph 50 (1) (sc) unless an application for a refund under regulation 52 is given to a Collector before:

                (a)    the end of 12 months after the day on which the final VOLWARE price for the month from which the credited adjustment amount mentioned in that paragraph is derived is determined under subsection 7 (3) of the Petroleum Excise (Prices) Act 1987; or

               (b)    if that price was determined before 1 July 1997 — 1 July 1998.

         (4)   A refund of Excise duty shall not be allowed in the circumstance specified in paragraph 50 (1) (t) unless an application for the refund in accordance with regulation 52 is delivered to a Collector not later than 12 months after the day on which the relevant determination of the final VOLWARE price is amended as referred to in that paragraph.

55            Tobacco products to have lost their identity

         (1)   A refund of Excise duty shall not be allowed in a circumstance specified in paragraph (h) of subregulation (1) of regulation 50:

                (a)    unless:

                          (i)    in the case of tobacco — the tobacco is destroyed or is so mixed in a factory with other tobacco (not being tobacco that is to be used in the manufacture of cigarettes or cigars) that its identity is lost;

                         (ii)    in the case of cigarettes or cigars — the tobacco contained in the cigarettes or cigars is destroyed or is so mixed in a factory with other tobacco that is to be used in the manufacture of cigarettes or cigars, as the case may be, that its identity is lost; and

                         (iii)    in the case of snuff — the snuff is destroyed or is so mixed in a factory with other snuff that its identity is lost; and

               (b)    unless the manufacturer of the goods has given notice of intention to destroy the goods, or so to mix the goods, to a Collector at least seven days before the goods are destroyed or so mixed, as the case may be.

         (2)   In subregulation (1), factory, in relation to tobacco, cigarettes, cigars or snuff that is returned to the manufacturer of those goods or that is, for the purposes of paragraph (h) of subregulation (1) of regulation 50, to be deemed to have been so returned, means a factory specified in a licence held by the manufacturer, being a licence that is in force.

56            Beer returned or destroyed

                A refund of Excise duty shall not be allowed in a circumstance specified in paragraph 50 (1) (k) unless:

                (a)    if the beer has been returned to the brewery at which it was made, it was so returned within 90 days after it was first removed from the brewery; or

               (b)    if the beer has been destroyed:

                          (i)    it was destroyed because it had become unfit for human use; and

                         (ii)    the permission of a Collector for the destruction of the beer was sought within 90 days after it was first removed from the brewery at which it was made;

and the quantity of beer that was in the bulk container when it was returned to the brewery at which it was made or was destroyed was not less than 87.5% of the volume of the bulk container.

57AA      Eligibility with respect to refund on petrol

         (1)   A refund of Excise duty is not to be allowed in a circumstance specified in paragraph 50 (1) (v) unless:

                (a)    the applicant for the refund keeps such records as to enable an officer to readily determine and verify:

                          (i)    the volume of petrol returned; and

                         (ii)    that Excise duty has been paid on the petrol returned to the manufacturer or to a warehouse; and

               (b)    in the case of the return of contaminated petrol:

                          (i)    notice of the proposed return of that petrol to a manufacturer or to a warehouse has been given to and received by an officer before the return of the petrol; and

                         (ii)    the composition of the contaminated petrol and the ratios of petrol and other substance present in the contaminated petrol has, where required, been determined by analysis in accordance with subregulation (2).

         (2)   The amount of petrol present in a quantity of contaminated petrol is to be determined as follows:

                (a)    an officer may require that a sample of the contaminated petrol be taken for analysis to determine the composition of the contaminated petrol and the ratios of petrol and other substance present in the contaminated petrol; and

               (b)    if the officer so determines, the sample taken under paragraph (a) must be taken in the presence of an officer; and

                (c)    the analysis of the sample must be undertaken in a laboratory that is a registered member of the National Association of Testing Authorities Australia.

         (3)   The cost of the analysis referred to in paragraph (2) (c) is to be borne by the applicant for the refund.

         (4)   The amount of any refund of Excise duty in respect of petrol on which duty has been paid is to be based on the rate of duty applicable in relation to that petrol at the time that the petrol was entered for home consumption.

         (5)   In this regulation:

contaminated petrol means petrol that has been contaminated by being mixed with another substance.

petrol has the same meaning as in subregulation 50 (6).

58            Collector may make remission, rebate or refund

         (1)   A remission, rebate or refund of Excise duty may, subject to the Act and these Regulations, be made by a Collector.

         (2)   A Collector may make arrangements with a person to whom a rebate or refund of Excise duty may be allowed whereby the amount of the rebate or refund may be set off against the whole or part of that person’s liability for Excise duty, and an amount that has been so set off in pursuance of such an arrangement shall, for the purposes of the Act and these Regulations, be deemed to have been paid to that person.


 

Part IV                Drawback

  

76            Drawback of excise duty on goods

         (1)   This regulation applies to any excisable goods on which excise duty has been paid except:

                (a)    excisable goods that have been used in the manufacture of goods, or have been subjected to a process or to treatment, in the Commonwealth;

               (b)    coal;

              (ba)    condensate;

                (c)    liquefied petroleum gas obtained from unstabilized crude petroleum oil or from naturally occurring petroleum gas;

               (d)    liquid petroleum obtained from naturally occurring petroleum gas; and

                (e)    stabilized crude petroleum oil.

         (2)   Subject to this Part, drawback of excise duty may be paid on the exportation of excisable goods to which this regulation applies.

77            Drawback of excise duty on specified goods

         (1)   In this regulation:

specified goods means:

                (a)    manufactured goods in the manufacture of which excisable goods have been used; or

               (b)    excisable goods that have been subjected to a process or to treatment in Australia.

excisable goods, in relation to specified goods, means excisable goods:

                (a)    on which excise duty has been paid; and

               (b)    that have not been used in the Commonwealth otherwise than:

                          (i)    in the manufacture of the specified goods or in being subjected to a process or to treatment for the purpose of producing the specified goods, as the case may be; or

                         (ii)    for the purpose of being inspected or exhibited;

other than coal, condensate, liquefied petroleum gas obtained from unstabilized crude petroleum oil or from naturally occurring petroleum gas, liquid petroleum obtained from naturally occurring petroleum gas, stabilized crude petroleum oil and excisable goods included in a class of goods declared by the Minister, by notice published in the Gazette, to be a class of goods to which this regulation does not apply.

         (2)   On the exportation of specified goods, drawback of excise duty may, subject to this Part, be paid in respect of:

                (a)    the excisable goods used in the manufacture of the specified goods; or

               (b)    the excisable goods that were subjected to a process or to treatment for the purpose of producing the specified goods;

as the case may be, and also in respect of any excisable goods lost or wasted in the manufacture of the specified goods.

         (3)   Drawback of excise duty is not payable on the exportation of specified goods if the goods have been used in Australia otherwise than for the purpose of being inspected or exhibited.

78            Drawback of duty not payable in certain circumstances

         (1)   Drawback of excise duty is not payable under regulation 76 of these Regulations on the exportation of goods if the value of the goods for home consumption is less than the amount of drawback that, but for this regulation, would be payable on the exportation of the goods, unless the CEO approves payment of drawback in respect of the goods.

         (2)   Where the CEO makes a decision not to approve payment of drawback to a person in accordance with subregulation (1), the CEO shall, by notice in writing given not later than 30 days after the date of the decision, inform the person of that decision.

         (3)   Drawback of excise duty is not payable under regulation 76 on the exportation of goods if:

                (a)    the excise duty paid on the goods has been refunded; or

               (b)    after exportation, the goods are relanded in Australia; or

                (c)    for goods that are fuel — either:

                          (i)    an entity:

                                   (A)     has an entitlement to a fuel tax credit or decreasing adjustment in relation to that fuel; and

                                   (B)     does not have an increasing fuel tax adjustment in relation to the fuel; or

                         (ii)    another entity:

                                   (A)     has previously been entitled to a fuel tax credit or decreasing adjustment in relation to that fuel; and

                                   (B)     did not have an increasing fuel tax adjustment in relation to that fuel.

78A         Conditions relating to payment of drawback of duty

         (1)   Drawback of excise duty is not payable on the exportation of goods unless:

                (a)    before the exportation, the owner of the goods gives to the Collector a notice in an approved form, of the owner’s intention to claim drawback on the exportation; and

               (b)    before exportation, the goods are available at all reasonable times for examination by an officer; and

                (c)    records that show:

                          (i)    that duty has been paid on the goods; and

                         (ii)    relevant details of the receipt, use and disposal of the goods by the owner;

                        are available at all reasonable times for examination by an officer; and

               (d)    a claim for drawback of excise duty paid in respect of the goods that:

                          (i)    is in an approved form; and

                         (ii)    sets out the amount of the claim and such other information as that form requires;

                        is given by the owner referred to in paragraph (a) to the Collector:

                         (iii)    after exportation; and

                        (iv)    not later than 12 months after the day on which the goods are exported; and

                (e)    the person making the claim states in the form of claim that, to the best of the knowledge, information and belief of that person, those goods:

                          (i)    have not been, and are not intended to be, relanded in Australia; and

                         (ii)    in the case of specified goods referred to in regulation 77, have not been used in Australia other than for the purpose of being inspected or exhibited; and

                (f)    the amount of the drawback:

                          (i)    is at least $50; or

                         (ii)    being less than $50, is claimed at the same time and in the same form referred to in paragraph (2) (d) as another claim, or other claims, made by the owner referred to in paragraph (2) (a), in relation to drawback of excise duty on the exportation of other goods, that together result in an aggregate amount of drawback of $50 or more.

         (2)   Without limiting the application of subregulation (1), drawback of excise duty is not payable on the exportation of specified goods within the meaning of regulation 77:

                (a)    if the goods were manufactured in Australia — unless the manufacturer of the goods informed a Collector, in writing before he or she commenced to manufacture the goods, that he or she intended to manufacture the goods for exportation; or

               (b)    in the case of specified goods that consist of excisable goods that were subjected to a process or to treatment in Australia — unless the owner of the goods informed a Collector, in writing before he or she commenced to subject the goods to a process or to treatment, that he or she intended to subject the goods to a process or to treatment for the purpose of exportation; or

                (c)    unless the manufacturer or the owner, as the case may be, of the goods complied with the provisions of any notice given to him or her by the Collector under subregulation (3) that relates to the goods.

         (3)   Where a person, being the manufacturer or owner of specified goods within the meaning of regulation 77, has informed the Collector with respect to the goods in accordance with subregulation (2), the Collector may, by notice in writing to the person, require the person:

                (a)    to cause the manufacture of the goods to take place under the supervision of an officer; or

               (b)    to cause the subjecting of the goods to a process or to treatment to take place under the supervision of an officer;

as the case may be.

         (4)   Paragraph (1) (a) does not apply in relation to drawback of excise duty on the exportation of goods if the CEO:

                (a)    in writing, exempts an owner from the application of that paragraph; or

               (b)    approves payment of drawback notwithstanding the fact that the notice of intention was not given to the Collector as required by that paragraph.

78B         Amount of claim for drawback of excise duty

                For the purposes of paragraph 78A (1) (d), the amount of a claim for drawback of excise duty paid on the exportation of goods must not exceed the amount of excise duty:

                (a)    paid on the goods; or

               (b)    in the case of specified goods within the meaning of regulation 77 — paid on the excisable goods referred to in subregulation 77 (2).

78C         Examination etc of goods to be exported

         (1)   Subject to subregulation (2), where a person has given to the Collector a notice of intention to claim for drawback on the exportation of goods, the Collector may, by notice in writing to the person, require the person to do all or any of the following:

                (a)    produce the goods to an officer for examination before the exportation of the goods;

               (b)    cause the goods to be packed, in the presence of an officer, into the packages in which they are intended to be exported;

                (c)    cause the goods to be secured to the satisfaction of an officer after they have been packed into the packages in which they are intended to be exported;

               (d)    mark each of the packages into which any of the goods are packed for the purpose of being exported with a distinctive mark or label;

                (e)    cause a distinctive label to be affixed to any goods that are to be exported without having been packed into a package.

         (2)   Paragraph (1) (b) does not apply in relation to excisable goods that:

                (a)    are intended to be exported in the packages in which they were packed when entered for home consumption; or

               (b)    are intended to be exported without having been packed into packages.

         (3)   Where the Collector has given notice under subregulation (1) to a person who has given a notice of intention to claim for drawback in respect of goods, drawback of excise duties is not payable on the exportation of the goods unless the person complied with the provisions of the notice.

78CA      Deduction of rebates from drawback payable

                Where:

                (a)    except for the operation of this regulation, drawback of import duty may be paid on the exportation of goods; and

               (b)    any rebate of that import duty has been made;

the amount of drawback that may be paid is to be reduced by an amount equal to the amount of the rebate made.

78D         Assistance to be given to Excise Officers

                A person who intends to claim drawback on the exportation of goods shall, by all reasonable means, facilitate the examination or re‑examination of the goods by an officer, the taking of a correct account of the goods by an officer and the supervision, by an officer, of the packing of the goods.


 

Part IVA              Duty free shops

  

79            Outwards duty free shops

         (1)   In this regulation, unless the contrary intention appears:

departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers:

                (a)    after the travellers have complied with the requirements of the laws of the Commonwealth relating to the departure of persons for places outside Australia; and

               (b)    before the travellers embark on an aircraft or ship for a relevant flight or relevant voyage.

duty free shop means an outwards duty free shop.

off‑airport duty free shop means a duty free shop that is not an on‑airport duty free shop.

on‑airport duty free shop means a duty free shop that is located in a departure area of an airport.

relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.

relevant voyage, in relation to a person who is a relevant traveller, means the international voyage in relation to which the person is a relevant traveller.

         (2)   Words and phrases that are used in this regulation and in section 61D of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section.

         (3)   A Collector shall not give permission under subsection 61D (2) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission.

         (4)   An application for permission under subsection 61D (2) of the Act:

                (a)    shall be made in writing;

               (b)    shall relate to a single duty free shop;

                (c)    shall specify:

                          (i)    the name of the proprietor of the duty free shop;

                         (ii)    the name of the duty free shop; and

                         (iii)    the address at which the duty free shop is situated; and

               (d)    shall be lodged with a Collector for the place at which the duty free shop is situated.

         (5)   The following matter is prescribed to be taken into account by a Collector when deciding whether to give permission under subsection 61D (2) of the Act, namely, whether the proprietor of the duty free shop in respect of which the permission is sought is likely to be able, in the event of permission being given, to comply with the conditions set out in paragraphs (7) (g), (h) and (j).

         (6)   Permission under subsection 61D (2) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies.

         (7)   Permission under subsection 61D (2) of the Act in relation to an off‑airport duty free shop is subject to the following conditions:

                (a)    that the proprietor must not sell goods to a person who is in the shop unless:

                          (i)    the person is a relevant traveller; and

                         (ii)    the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 61D (7) (b) of the Act, that shows that the person is entitled to make the relevant flight or relevant voyage;

               (b)    that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:

                          (i)    the person is a relevant traveller; and

                         (ii)    the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (e) (ii); and

                         (iii)    the agreement is subject to the condition that the sale takes place in the shop;

              (ba)    that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (b) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 61D (7) (b) of the Act, that confirms the particulars given to the proprietor under subparagraph (b) (ii);

                (c)    that goods shall not be delivered from the duty free shop to a relevant traveller earlier than the commencement of the 30th day before the day on which, according to the ticket or other document shown to the proprietor under subparagraph (a) (ii) or the particulars given to the proprietor under subparagraph (b) (ii), the relevant flight or relevant voyage is to depart;

               (d)    that goods shall not be delivered from the duty free shop to a relevant traveller unless they are enclosed in a package:

                          (i)    that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and

                         (ii)    the outside of which is clearly marked to show:

                                   (A)     that it contains goods that were sold in a duty free shop; and

                                   (B)     the name of that shop; and

                         (iii)    if the package is of a size that it may, in accordance with the conditions applicable to the carriage of the relevant traveller on the relevant flight or relevant voyage, be carried in the cabin of the aircraft or ship — that is transparent enough for the goods to be easily identified;

                (e)    that, at the time of each sale of goods required to be sold in a sealed package at the duty free shop, the proprietor shall prepare, in triplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:

                          (i)    the name and usual residential address of the relevant traveller;

                         (ii)    the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage:

                                   (A)     the date of departure;

                                   (B)     the airport or wharf of departure;

                                   (C)     in the case of a relevant flight — the number or other designation of the flight;

                                   (D)     in the case of a relevant voyage — the name of the ship and the number or other designation of the voyage;

                                    (E)     the number or other identification of the traveller’s ticket or similar travel document approved by the Collector for the purposes of paragraph 61D (7) (b) of the Act;

                         (iii)    a precise description of the goods, including:

                                   (A)     the quantity, in figures, of each item of the goods and the total number, in words, of items on the invoice; and

                                   (B)     the sale value, in figures, of each item or quantity of items; and

                                   (C)     the total sales value of those items and quantities of items;

                                 being a description prepared in such a way as to make it impracticable to add other items to the description;

                (f)    that, upon preparing an invoice in accordance with paragraph (e), the proprietor shall:

                          (i)    place one copy with the goods inside the package referred to in paragraph (d) and, where the package complies with subparagraph (d) (iii), position the copy so that the invoice may be read without the seal of the package being broken;

                         (ii)    place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and

                         (iii)    retain one copy in his own records;

                (g)    subject to subregulation (7A), that, before the date of departure referred to in sub‑subregulation (e) (ii) (A), the proprietor shall, by telex or by such other means as are approved by a Collector, provide a Collector with the following information in relation to a sale from the duty free shop:

                          (i)    the name of the shop;

                         (ii)    the name of the relevant traveller;

                         (iii)    in relation to the relevant flight or relevant voyage:

                                   (A)     the date and time of departure; and

                                   (B)     in the case of a relevant flight — the number or other designation of the flight; and

                                   (C)     in the case of a relevant voyage — the name of the ship and the number or other designation of the voyage;

                        (iv)    a full description of any item of the goods included in the sale having a sale value of $500 or more;

                         (v)    the total number of items of the goods included in the sale;

                        (vi)    the total number of packages of the kind referred to in paragraph (d) in which the goods included in the sale are packed;

                        (vii)    the total number of those packages that are, respectively:

                                   (A)     packages to which subparagraph (d) (iii) applies; and

                                   (B)     packages to which that subparagraph does not apply;

                       (viii)    the invoice numbers in respect of all invoices relating to the sale;

                (h)    that the proprietor shall, in relation to each package referred to in paragraph (d) that is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship, at the point of surrender:

                          (i)    cause the package to be examined with a view to ascertaining whether it remains sealed as specified in subparagraph (d) (i) and has not been tampered with; and

                         (ii)    where the package remains so sealed and has not been tampered with, cause the copy invoice referred to in subparagraph (f) (ii) to be removed from the package;

                (j)    that the proprietor shall, in relation to each package referred to in paragraph (d) that is taken by the relevant traveller into a departure area, within that area:

                          (i)    cause the package to be examined with a view to ascertaining whether it remains sealed as specified in subparagraph (d) (i) and has not been tampered with;

                         (ii)    where the package remains so sealed and has not been tampered with, cause the copy invoice referred to in subparagraph (f) (ii) to be removed from the package;

               (k)    that, where, upon the carrying out of the operations specified in paragraph (h) or (j), a discrepancy is detected, in that:

                          (i)    a package is no longer sealed as specified in subparagraph (d) (i) or has been otherwise tampered with;

                         (ii)    the invoice enclosed in the package does not correspond with the copy invoice (if any) that was attached to the package;

                         (iii)    an invoice required to be enclosed in, or a copy invoice required to be attached to, a package is not so enclosed or attached; or

                        (iv)    the goods enclosed in a package are not as specified in the invoice enclosed in, or the copy invoice (if any) that was attached to, the package;

                        the proprietor shall cause to be given immediately to a Collector notice specifying:

                         (v)    the name of the relevant traveller;

                        (vi)    the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage:

                                   (A)     the date and time of the departure of the flight or voyage;

                                   (B)     in the case of a relevant flight — the number or other designation of the flight;

                                   (C)     in the case of a relevant voyage — the name of the ship and the number or other designation of the voyage; and

                       (viii)    the nature of the discrepancy;

               (m)    that a relevant traveller to whom goods are sold in a duty free shop:

                          (i)    shall not remove, alter or otherwise interfere with, or suffer to be removed, altered or interfered with (except as required by this regulation), an invoice attached to the outside of a package pursuant to subparagraph (f) (ii);

                         (ii)    shall not, before the exportation of those goods, break the seals on, or otherwise tamper with the integrity of, the package in which those goods are enclosed or (except as authorized by or under the Act) suffer those seals to be broken or the integrity of the package to be otherwise tampered with;

                         (iii)    shall:

                                   (A)     on surrendering a package containing those goods for carriage otherwise than in the cabin of an aircraft or ship;

                                   (B)     on taking a package containing those goods into a departure area;

                                 present the package, sealed as specified in subparagraph (d) (i) and with the invoice attached as specified in subparagraph (f) (ii), to the proprietor or a servant or agent of the proprietor and permit the proprietor, or the servant or agent of the proprietor, as the case may be, to examine the package and to remove that invoice from it;

                        (iv)    if the relevant traveller does not export the goods on the relevant flight or the relevant voyage, must, not later than noon on the next working day of the duty free shop after the date specified in the invoice relating to the goods as the time for the departure of that flight or voyage (in this subparagraph called scheduled departure time), notify the proprietor accordingly, and:

                                   (A)     if the relevant traveller intends to export the goods on a subsequent flight, being a flight departing not more than 48 hours after the scheduled departure time — notify the proprietor of that intention and, at the same time, provide the proprietor with the flight number or other designation, and particulars of the intended date and time of departure, of that flight; or

                                   (B)     if the relevant traveller intends to export the goods on a subsequent voyage, being a voyage departing not more than 48 hours after the scheduled departure time — notify the proprietor of that intention and, at the same time, provide the proprietor with the name of the ship and voyage number or other designation, and particulars of the intended date and time of departure, of that voyage; or

                                   (C)     if the relevant traveller does not intend to export the goods as mentioned in sub‑subparagraph (A) or (B), at the same time, notify the proprietor accordingly and, not later than the close of business of the duty free shop on the second working day of the shop after the scheduled departure time, return the goods to the shop; and

                         (v)    if, having notified the proprietor, under sub‑subparagraph (iv) (A) or (B), of his or her intention to export the goods on a flight or voyage after the relevant flight or relevant voyage, the relevant traveller does not so export the goods:

                                   (A)     not later than noon on the next working day of the duty free shop after the date of departure specified in the notification of intention, notify the proprietor that the goods have not been so exported; and

                                   (B)     not later than the close of business of the duty free shop on the second working day after that specified date of departure, return the goods to the shop;

                (n)    that within 21 working days of the duty free shop after the end of a month, the proprietor must lodge with a Collector a return setting out:

                          (i)    the name of the duty free shop; and

                         (ii)    the invoice number of each invoice:

                                   (A)     prepared in accordance with paragraph (e) for goods delivered from the shop for export; and

                                   (B)     that specifies under sub‑subparagraph (e) (ii) (A) a date of departure that is in the month; and

                                   (C)     a copy of which has not been removed during the month in accordance with subparagraph (h) (ii) or (j) (ii); and

                         (iii)    the invoice number of each invoice:

                                   (A)     prepared in accordance with paragraph (e) for goods delivered from the shop for export; and

                                   (B)     that specifies under sub‑subparagraph (e) (ii) (A) a date of departure that is in the month; and

                                   (C)     a copy of which has been removed during the month in accordance with subparagraph (h) (ii) or (j) (ii); and

                                   (D)     in respect of which an electronic record has not been provided in accordance with subregulation (9); and

                        (iv)    in relation to an invoice referred to in subparagraph (ii) or (iii):

                                   (A)     the particulars required to be set out in the invoice; and

                                   (B)     the amount of excise duty payable in respect of the goods to which the invoice relates;

                        and must pay to a Collector an amount equal to the sum of the amounts of excise duty specified in the return.

      (7A)   Paragraph (7) (g) applies only if, in relation to a particular case, the Collector directs the proprietor to provide the information specified in that paragraph.

         (8)   Permission under subsection 61D (2) of the Act in relation to an on‑airport duty free shop is subject to the following conditions:

                (a)    that the proprietor must not sell goods to a person who is in the shop unless:

                          (i)    the person is a relevant traveller; and

                         (ii)    the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 61D (7) (b) of the Act, that shows that the person is entitled to make the relevant flight;

              (aa)    that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:

                          (i)    the person is a relevant traveller; and

                         (ii)    the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (b) (ii) or (c) (i); and

                         (iii)    the agreement is subject to the condition that the sale takes place in the shop;

              (ab)    that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 61D (7) (b) of the Act, that confirms the particulars given to the proprietor under subparagraph (aa) (ii);

               (b)    that, at the time of each sale of goods at the duty free shop, where the purchaser is a relevant traveller who is the pilot or a member of the crew of an aircraft, the proprietor shall prepare, in duplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:

                          (i)    the name and usual residential address of the relevant traveller;

                         (ii)    the following particulars of the intended exportation of the goods by the relevant traveller:

                                   (A)     the date of departure;

                                   (B)     the airport of departure;

                                   (C)     the flight number or, where inapplicable, other designation;

                                 in respect of the relevant flight; and

                         (iii)    a precise description of the goods, including:

                                   (A)     the quantity, in figures, of each item of the goods; and

                                   (B)     the sale value, in figures, of each item or quantity of items; and

                                   (C)     the total sales value of those items and quantities of items;

                                 being a description prepared in such a way as to make it impracticable to add other items to the description;

                (c)    that, at the time of each sale of goods at the duty free shop, where the purchaser is a relevant traveller who is a passenger on an aircraft, the proprietor shall prepare, in duplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:

                          (i)    the following particulars of the intended exportation of the goods by the relevant traveller:

                                   (A)     the date of departure;

                                   (B)     the flight number or, where inapplicable, other designation;

                                 in respect of the relevant flight; and

                         (ii)    a precise description of the goods, including:

                                   (A)     the total sales value of those items and quantities of items; and

                                   (B)     the quantity, in figures, of each item; and

                                   (C)     the sale value, in figures, of each such item or quantity of items;

                                 being a description prepared in such a way as to make it impracticable to add other items to the description;

               (d)    that, upon preparing an invoice pursuant to paragraph (b) or (c), the proprietor shall:

                          (i)    place 1 copy with the goods that are to be delivered to the relevant traveller; and

                         (ii)    retain the other copy or copies, as the case requires, in the proprietor’s own records.

         (9)   For the purpose of paragraph 61D (10) (b) of the Act, in relation to the proprietor of an off‑airport duty free shop:

                (a)    the way for the proprietor to provide proof to the Collector in relation to goods of a kind mentioned in that paragraph is by providing an electronic record of the invoice numbers of copy invoices removed, in accordance with subparagraph (7) (h) (ii) or (7) (j) (ii), from the package of the goods; and

               (b)    the time within which the proprietor must provide that proof to the Collector is 10 working days of the duty free shop after the date of departure of the relevant traveller.

       (10)   Within 21 working days of the duty free shop after the end of a month, the proprietor must produce a computer generated list in an approved form setting out the invoice number of each invoice:

                (a)    that specifies under sub‑subparagraph (7) (e) (ii) (A) a date of departure that is in the month; and

               (b)    a copy of which has been removed during the month in accordance with subparagraph (7) (h) (ii) or (7) (j) (ii); and

                (c)    in respect of which an electronic record has been provided in accordance with subregulation (9).

       (11)   Permission under subsection 61D (2) of the Act in relation to a duty free shop, being either an off‑airport duty free shop or an on‑airport duty free shop, is subject to the condition that the proprietor, and servants and agents of the proprietor, shall not enter into an arrangement with a relevant traveller pursuant to which goods delivered to that relevant traveller under that permission are:

                (a)    to be transferred to the proprietor, or any servant or agent of the proprietor, upon the return of the relevant traveller to Australia; or

               (b)    to remain with the proprietor or any servant or agent of the proprietor.

       (12)   The grounds on which a Collector may, under subsection 61D (13) of the Act, revoke a permission given under subsection 61D (2) of the Act are the following grounds:

                (a)    that a condition to which the permission is subject, being a condition required to be complied with by the proprietor of the duty free shop to which the permission relates or by the proprietor’s servants or agents, has not been so complied with;

               (b)    that revocation of the permission is, for any other reason, necessary for the protection of the revenue or otherwise to ensure compliance with the Act.

       (13)   The revocation by a Collector, under subsection 61D (13) of the Act, of a permission given under subsection 61D (2) of the Act shall be effected by notice in writing, which shall include a statement of the reasons for the revocation, served on the person to whom the permission was given.

       (14)   A relevant traveller to whom goods are sold in an outwards duty free shop must, at or before the time of delivery of the goods, sign a recognition, in an approved form, of the traveller’s obligations concerning the export of the goods.

81            Inwards duty free shops

         (1)   In this regulation, unless the contrary intention appears:

relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.

         (2)   Words and phrases that are used in this regulation and in section 61E of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section.

         (3)   A Collector shall not give permission under subsection 61E (2) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission.

         (4)   An application for permission under subsection 61E (2) of the Act:

                (a)    shall be made in writing;

               (b)    shall relate to a single inwards duty free shop;

                (c)    shall specify:

                          (i)    the name of the proprietor of the inwards duty free shop;

                         (ii)    the name of the inwards duty free shop; and

                         (iii)    the location of the airport at which the duty free shop is situated; and

               (d)    shall be lodged with the Collector.

         (5)   The following circumstances are prescribed as circumstances in which permission may be given by a Collector under subsection 61E (2) of the Act, namely:

                (a)    that the applicant is the holder of a warehouse licence within the meaning of Part V of the Customs Act 1901 authorising the sale of airport shop goods at an inwards duty free shop; and

               (b)    that the applicant has been granted a lease or licence and an authority to trade under the Airports (Business Concessions) Act 1959 for the operation of an inwards duty free shop on land within the airport.

         (6)   Permission under subsection 61E (2) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies.

         (7)   Permission under subsection 61E (2) of the Act in relation to an inwards duty free shop is subject to the following conditions:

                (a)    that the proprietor must not sell goods to a person who is in the shop unless:

                          (i)    the person is a relevant traveller; and

                         (ii)    the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight;

              (aa)    that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:

                          (i)    the person is, or intends to be, a relevant traveller; and

                         (ii)    the person has given, whether orally or in writing, to the proprietor the date of the person’s arrival or intended arrival in Australia, and the flight number or other designation of the international flight on which the person arrived or intends to arrive; and

                         (iii)    the proprietor has informed the person of the following:

                                   (A)     the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of Excise;

                                   (B)     the conditions (if any) with which, for the purposes of the Customs Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop; and

                        (iv)    the agreement is subject to the condition that the sale takes place in the shop;

              (ab)    that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (aa) (ii);

               (b)    that the proprietor, and servants and agents of the proprietor, shall not enter into an arrangement with a relevant traveller pursuant to which goods delivered to that relevant traveller under that permission are:

                          (i)    to be transferred to the proprietor, or any servant or agent of the proprietor, after the relevant traveller has cleared customs; or

                         (ii)    to remain with the proprietor or any servant or agent of the proprietor;

                (c)    that the proprietor shall, with reasonable prominence and in numbers sufficient to give reasonable notice to relevant travellers of the matters so stated, display in the inwards duty free shop signs in a form authorised in writing by a Collector for the purposes of this provision that state clearly:

                          (i)    the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of excise; and

                         (ii)    the conditions (if any) with which, for the purposes of the Excise Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop.

         (8)   The grounds on which a Collector may, under subsection 61E (11) of the Act, revoke a permission given under subsection 61E (2) of the Act are the following grounds:

                (a)    that a condition to which the permission is subject, being a condition required to be complied with by the proprietor of the inwards duty free shop to which the permission relates or by the proprietor’s servants or agents, has not been so complied with;

               (b)    that revocation of the permission is, for any other reason, necessary for the protection of the revenue or otherwise to ensure compliance with the Excise Acts;

                (c)    that any of the following, namely, a lease, licence, or authority to trade, granted under the Airports (Business Concessions) Act 1959 has expired or been cancelled.

         (9)   The revocation by a Collector, under subsection 61E (11) of the Act, of a permission given under subsection 61E (2) of the Act shall be effected by notice in writing, which shall include a statement of the reasons for the revocation, served on the person to whom the permission was given.


 

Part V                 Samples

  

83            Method of taking samples

         (1)   A sample taken or obtained by an officer under the provisions of section 106 or section 107 of the Act shall be dealt with in the following manner:

                (a)    The officer taking or obtaining the sample shall, in the presence of the person or the agent or servant of the person, from whom the sample is taken or obtained, divide the sample into three equal parts and label or mark and securely seal each part; and

               (b)    the officer shall hand one part to the owner or the owner’s agent or servant, deliver for report another part to an analyst approved by the Collector, and retain the third part for further examination, if necessary.

         (2)   Delivery of the part to the analyst may be effected personally or by sending the part by registered post addressed to the analyst at the analyst’s usual address, or in such other manner as the Collector approves.

         (3)   In the event of any dispute as to the identity of the part received by the analyst the burden of proof shall lie upon the person complaining.

         (4)   The production of a certificate of analysis of the part purporting to be signed by the analyst shall be sufficient evidence of the identity of the part and of the result of the analysis, without proof of the signature of the person purporting to have signed the certificate.

Part XIV              Ship’s stores and aircraft’s stores

  

186         Interpretation

         (1)   For the purpose of section 160A of the Act, ship’s stores:

                (a)    consisting of alcoholic beverages (other than beer) sold to a passenger or member of the crew otherwise than by the glass or nip;

               (b)    consisting of cigars sold to a passenger or to a member of the crew otherwise than by the individual packet, tin or box containing not more than 25 cigars;

                (c)    consisting of cigarettes sold to a passenger or to a member of the crew otherwise than by the individual packet containing not more than 25 cigarettes or the individual tin containing not more than 50 cigarettes;

               (d)    consisting of other tobacco products sold to a passenger or to a member of the crew otherwise than in a quantity that does not exceed 120 grams in weight; or

                (e)    consisting of alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew; are liable to Excise duty.

         (2)   For the purpose of section 160A of the Act, aircraft’s stores, other than:

                (a)    stores for consumption or use in an aircraft that is engaged on an international air service or flight conducted or operated by a person resident in Australia;

               (b)    stores for consumption or use in an aircraft that is engaged on a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth;

              (ba)    stores for consumption or use in an aircraft that is engaged on a flight approved under subsection 15 (1) of the Air Navigation Act 1920;

                (c)    stores included in a class of stores to which an bilateral arrangement applies for consumption or use in an aircraft that is included in a class of aircraft to which the bilateral arrangement applies and is engaged on an international air service or flight included in a class of international air services or flights to which the bilateral arrangement applies conducted or operated by a person included in a class of persons to which the bilateral arrangement applies; and

               (d)    stores upon which the CEO considers it would be uneconomical to collect duty; are liable to Excise duty.

         (3)   For the purposes of the last preceding subregulation:

                (a)    bilateral arrangement has the same meaning as in the International Air Services Commission Act 1992;

               (b)    a reference to a person resident in Australia shall be read as including a reference to:

                          (i)    a body corporate established by an Act or by a law of a State or Territory of the Commonwealth; and

                         (ii)    a company incorporated under the law in force in a State or Territory of the Commonwealth;

                        but shall not be read as including a reference to any other body corporate or company;

                (c)    an aircraft that is being used for purposes connected with the operation of an international air service or is undergoing testing, maintenance or repairs for the purpose of being used in connexion with the operation of an international air service shall be deemed to be engaged on an international air service; and

               (d)    a flight shall be deemed to be a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth if the flight commences at either of those places and ends, or is intended to end, at the other of those places, whether or not the aircraft may or will, in the course of the flight, call at any other place in Australia or that Territory.

 

Part 17               Deposits by subscribers to securities taken for compliance with Excise Acts

210         Deposit of securities

         (1)   Any subscriber to a security taken for compliance with the Excise Acts may deposit with the Collector:

Cash; and/or

Commonwealth Bonds; and/or

Negotiable instruments approved by the Collector

of a value equal to the full amount of the liability stated in the security.

         (2)   If the Collector obtains judgment against the subscriber in a suit upon the security, the Collector may appropriate so much of the deposit as is sufficient to satisfy the judgment and costs. If the deposit is not sufficient to satisfy fully the judgment and costs the Collector may exercise all powers of enforcing the judgment by execution or otherwise to obtain payment of the balance remaining due under the judgment.

         (3)   Whenever the right to appropriate a deposit arises under this regulation the Collector may (if the deposit or any part thereof is not cash) dispose of the deposited Bonds or negotiable instruments or any of them by auction or private sale or otherwise in such manner as in the Collector’s opinion is most favourable to the subscriber, and the net proceeds of such disposition shall for all the purposes of this regulation be deemed to have been a deposit of cash by the subscriber, and may be appropriated wholly or partly accordingly.

         (4)   A certificate signed by the Collector stating the Bonds or negotiable instruments disposed of and the net proceeds of such disposition shall be proof of the matter stated.

         (5)   Any portion of the deposit appropriated as aforesaid shall become the property of the Commonwealth absolutely.

         (6)   When a security taken for compliance with the Excise Acts expires or is cancelled, discharged, released or satisfied, the subscriber shall be entitled to a return of so much (if any) of the deposit as shall not have been appropriated under this regulation.

         (7)   When Bonds or negotiable instruments bearing interest are deposited under this regulation the subscriber shall be entitled to collect as it falls due and retain any interest payable thereon before the Bonds or instruments are disposed of by the Collector under this regulation.

         (8)   If any deposited Bonds or negotiable instruments are not payable to bearer the subscriber shall at the time of the deposit lodge with the Collector duly executed transfers or assignments thereof in such form as will enable the Collector to effectually dispose thereof and shall at the request of the Collector execute any transfers or assignments the Collector may from time to time deem necessary or convenient to enable the Collector to effectually dispose thereof.

 

Part XXII             Miscellaneous

  

247         Review of decisions

         (1)   This regulation applies to:

                (a)    a decision of the CEO not to approve payment of drawback to a person in accordance with subregulation 78 (1); and

               (b)    a decision of the CEO, under subregulation 78A (4), refusing:

                          (i)    to exempt an owner from the application of paragraph 78A (1) (a); or

                         (ii)    to approve payment of drawback.

         (2)   A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953

248         Statement to accompany notice of decision

         (1)   The notice that the CEO is required to give under subregulation 78 (2) must include a statement to the effect that the person in relation to whom the decision was made may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against that decision.

         (2)   A failure to comply with subregulation (1) does not affect the validity of the decision.


Schedule 1        Prescribed circumstances

(regulation 50A)

  

 

Item

Circumstance

1

Excise duty is payable on tobacco that is to be used, other than by human consumption, for a purpose approved by the CEO.

Examples of a purpose that may be approved by the CEO

1   a medical purpose

2   a scientific purpose

3   a horticultural purpose

4   an agricultural purpose.

2

Excise duty is payable on goods for the official use of:

   (a)  the Governor‑General; or

   (b)  any member of the Governor‑General’s family; or

   (c)  a State Governor; or

   (d)  any member of a State Governor’s family.

3

Excise duty is payable on goods that are:

   (a)  either:

         (i)   the property of the Australian American Foundation; or

        (ii)   petroleum products that are the property of the ANZAC Agency for the Pacific Region of the Commonwealth War Graves Commission; and

   (b)  either:

         (i)   for the official use of an international organisation established by agreement between Australia and 1 or more other countries; or

        (ii)   for the official or personal use of an official of an international organisation of that kind; and

   (c)  not for the purpose of trade.

4

Excise duty is payable on goods:

   (a)  that are for use by the Government of a country other than Australia under an agreement between that Government and the Government of Australia; and

   (b)  that:

         (i)   are for the official use of that Government; and

        (ii)   are not for the purpose of trade.

5

Excise duty is payable on goods for use by, or sale to, persons covered by a Status of Forces agreement between the Government of Australia and another country if the goods are:

   (a)  for the official use of a person covered by the agreement; and

   (b)  not resold in Australia to a person not covered by the agreement.

6

Excise duty is payable on any of the following goods:

   (a)  ale, porter and other beer;

   (b)  brandy;

   (c)  whisky;

   (d)  rum;

   (e)  gin;

   (f)  liqueurs;

   (g)  tobacco;

   (h)  cigars;

    (i)  cigarettes;

for consumption by the personnel of a sea‑going vessel of the Royal Australian Navy or Australian Military Forces when:

    (j)  the vessel is in full commission; and

   (k)  the goods are consumed on the vessel.

7

Excise duty is payable on goods purchased by a relevant traveller at an inwards duty free shop, being goods that if:

   (a)  the goods had been imported into Australia; and

   (b)  the clearance through Customs of the personal baggage (including the excisable goods) of the relevant traveller had been an approval of their delivery for home consumption for the purposes of the Customs Act 1901;

would have been goods:

   (c)  described in paragraph (b) of item 15 of Schedule 4 to the Customs Tariff Act 1995; and

   (d)  to which that item applied.

Note   inwards duty free shop and relevant traveller are defined in section 61E of the Act.


Notes to the Excise Regulations 1925

Note 1

The Excise Regulations 1925 (in force under the Excise Act 1901) as shown in this compilation comprise Statutory Rules 1925 No. 181 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 1 July 2003 is not included in this compilation.  For subsequent information see Table A.

Under the Legislative Instruments Act 2003, which came into force on 1 January 2005, it is a requirement for all non‑exempt legislative instruments to be registered on the Federal Register of Legislative Instruments. From 1 January 2005 the Statutory Rules series ceased to exist and was replaced with Select Legislative Instruments (SLI series). Numbering conventions remain the same, ie Year and Number.

Table of Instruments

Year and
number

Date of notification
in Gazette or FRLI registration

Date of
commencement

Application, saving or
transitional provisions

1925 No. 181

31 Oct 1925

31 Oct 1925

 

1926 No. 70

3 June 1926

9 Mar 1926

1928 No. 131

13 Dec 1928

22 Aug 1928

1929 No. 74

11 July 1929

11 July 1929

1929 No. 92

23 Aug 1929

23 Aug 1929

1929 No. 97

12 Sept 1929

12 Sept 1929

1930 No. 71

27 June 1930

27 June 1930

1931 No. 25

5 Mar 1931

5 Mar 1931

as amended by

 

 

 

1939 No. 39

18 May 1939

18 May 1939

1931 No. 43

30 Apr 1931

30 Apr 1931

1932 No. 13

11 Feb 1932

11 Feb 1932

1932 No. 51

26 May 1932

26 May 1932

1932 No.105

29 Sept 1932

29 Sept 1932

1932 No. 129

17 Nov 1932

17 Nov 1932

1933 No. 37

 16 Mar 1933

16 Mar 1933

1933 No. 103

14 Sept 1933

14 Sept 1933

as amended by

 

 

 

1939 No. 39

18 May 1939

18 May 1939

1934 No. 9

18 Jan 1934

18 Jan 1934

1934 No. 65

24 May 1934

24 May 1934

1934 No. 76

 5 July 1934

5 July 1934

1936 No. 26

5 Mar 1936

5 Mar 1936

1936 No. 56

30 Apr 1936

30 Apr 1936

1936 No. 99

30 July 1936

30 July 1936

1939 No. 5

19 Jan 1939

19 Jan 1939

1939 No. 39

18 May 1939

18 May 1939

1939 No. 60

3 Aug 1939

3 Aug 1939

1939 No. 121

19 Oct 1939

19 Oct 1939

1939 No. 169

14 Dec 1939

Rr. 2 and 5: 1 Jan 1940
Rr. 4 and 6: 1 Jan 1938
Remainder: 14 Dec 1939

1940 No. 17

25 Jan 1940

25 Jan 1940

1940 No. 48

1 Mar 1940

1 Mar 1940

1941 No. 313

18 Dec 1941

18 Dec 1941

1942 No. 291

26 June 1942

26 June 1942

1942 No. 335

30 July 1942

30 July 1942

1942 No. 387

10 Sept 1942

10 Sept 1942

1943 No. 22

28 Jan 1943

28 Jan 1943

1943 No. 140

27 May 1943

27 May 1943

1944 No. 173

30 Nov 1944

30 Nov 1944

1945 No. 103

5 July 1945

5 July 1945

1946 No. 89

23 May 1946

23 May 1946

1947 No. 28

28 Feb 1947

28 Feb 1947

1947 No. 85

26 June 1947

1 July 1947

1948 No. 36

15 Mar 1948

15 Mar 1948

1948 No. 95

29 July 1948

29 July 1948

1949 No. 96

25 Nov 1949

25 Nov 1949

1950 No. 16

30 Mar 1950

1 Apr 1950

1951 No. 81

23 July 1951

23 July 1951

1951 No. 123

18 Oct 1951

18 Oct 1951

1952 No. 97

6 Nov 1952

6 Nov 1952

1953 No. 86

1 Oct 1953

1 Oct 1953

1954 No. 22

18 Mar 1954

18 Mar 1954

1954 No. 109

28 Oct 1954

28 Oct 1954

1955 No. 54

18 Aug 1955

18 Aug 1955

1955 No. 65

29 Sept 1955

29 Sept 1955

1956 No. 128

24 Dec 1956

24 Dec 1956

1958 No. 18

27 Mar 1958

27 Mar 1958

1958 No. 87

23 Dec 1958

1 Jan 1959

1959 No. 76

10 Sept 1959

17 Sept 1959 (see r. 1 and Gazette 1959,
p. 3278)

1960 No. 27

29 Apr 1960

29 Apr 1960

1960 No. 77

13 Oct 1960

13 Oct 1960

1961 No. 61

28 Apr 1961

28 Apr 1961

1962 No. 4

18 Jan 1962

18 Jan 1962

1962 No. 46

25 June 1962

25 June 1962

1962 No. 108

6 Dec 1962

6 Dec 1962

1963 No. 147

24 Dec 1963

24 Dec 1963

1965 No. 195

24 Dec 1965

24 Dec 1965

1966 No. 164

24 Nov 1966

24 Nov 1966

1966 No. 174

2 Dec 1966

2 Dec 1966

1967 No. 172

20 Dec 1967

20 Dec 1967

1969 No. 153

26 Sept 1969

1 Oct 1969 (see r. 1
and Gazette 1969,
p. 5771)

1969 No. 187

4 Dec 1969

4 Dec 1969

1969 No. 205

18 Dec 1969

18 Dec 1969

R. 8

1970 No. 114

27 Aug 1970

27 Aug 1970

1970 No. 142

15 Oct 1970

15 Oct 1970

1971 No. 60

20 May 1971

20 May 1971

1971 No. 142

4 Nov 1971

1 Jan 1972

1971 No. 171

22 Dec 1971

22 Dec 1971

1972 No. 92

29 June 1972

1 July 1972

1972 No. 209

21 Dec 1972

21 Dec 1972

1973 No. 258

12 Dec 1973

12 Dec 1973

1974 No. 199

29 Oct 1974

29 Oct 1974

1974 No. 207

29 Oct 1974

29 Oct 1974

 R. 2

1975 No. 162

19 Aug 1975

19 Aug 1975

 R. 3

1978 No. 196

26 Oct 1978

26 Oct 1978

1978 No. 275

29 Dec 1978

29 Dec 1978

1979 No. 279

24 Dec 1979

24 Dec 1979

1980 No. 111

30 May 1980

30 May 1980

1980 No. 374

31 Dec 1980

31 Dec 1980

1981 No. 163

30 June 1981

30 June 1981

1981 No. 242

28 Aug 1981

28 Aug 1981

1981 No. 275

30 Sept 1981

30 Sept 1981

1982 No. 138

25 June 1982

25 June 1982

1982 No. 254

1 Oct 1982

1 Oct 1982

1983 No. 306

16 Dec 1983

16 Dec 1983

1984 No. 19

22 Feb 1984

R. 4: (see r. 1 and (a))
Remainder: 22 Feb 1984

1984 No. 126

29 June 1984

29 June 1984

1984 No. 219

31 Aug 1984

31 Aug 1984

1984 No. 320

2 Nov 1984

8 Dec 1983

1985 No. 13

14 Feb 1985

2 Feb 1985

1985 No. 75

24 May 1985

1 July 1985

1985 No. 127

20 June 1985

20 June 1985

R. 4

1985 No. 137

28 June 1985

28 June 1985

1985 No. 141

28 June 1985

28 June 1985

1985 No. 142

28 June 1985

28 June 1985

1985 No. 234

20 Sept 1985

20 Sept 1985

1985 No. 307

21 Nov 1985

21 Nov 1985

1985 No. 357

20 Dec 1985

20 Dec 1985

R. 2

1986 No. 78

24 Apr 1986

24 Apr 1986

1986 No. 173

30 June 1986

30 June 1986

1986 No. 249

19 Sept 1986

19 Sept 1986

R. 2

1986 No. 295

17 Oct 1986

17 Oct 1986

1986 No. 338

19 Nov 1986

19 Nov 1986

1987 No. 28

27 Feb 1987

27 Feb 1987

1987 No. 123

15 June 1987

1 Aug 1987

1987 No. 161

29 July 1987

Rr. 2 and 3: 1 Aug 1987
R. 4: 2 Aug 1987
Remainder: 29 July 1987

1987 No. 212

2 Oct 1987

2 Oct 1987

1988 No. 135

24 June 1988

24 June 1988

1988 No. 216

24 Aug 1988

24 Aug 1988

1988 No. 388

21 Dec 1988

21 Dec 1988

1989 No. 61

14 Apr 1989

14 Apr 1989

1989 No. 102

26 May 1989

26 May 1989

1989 No. 158

30 June 1989

1 July 1989

1989 No. 307

17 Nov 1989

1 Mar 1988

1989 No. 327

30 Nov 1989

1 July 1988

1989 No. 408

21 Dec 1989

21 Dec 1989

1990 No. 7

25 Jan 1990

29 Jan 1990

1990 No. 124

5 June 1990

5 June 1990

1990 No. 218

4 July 1990

21 Dec 1989

1990 No. 221

4 July 1990

4 July 1990

1990 No. 223

4 July 1990

4 July 1990

1990 No. 236

12 July 1990

12 July 1990

1991 No. 110

31 May 1991

1 June 1991

1991 No. 317

16 Oct 1991

16 Oct 1991

1991 No. 383

27 Nov 1991

1 July 1989

1992 No. 62

5 Mar 1992

5 Mar 1992

1992 No. 327

16 Oct 1992

16 Oct 1992

1992 No. 345

2 Nov 1992

2 Nov 1992

R. 4

1992 No. 446

24 Dec 1992

R. 4: 1 Jan 1993
Remainder: 24 Dec 1992

R. 5

1994 No. 81

31 Mar 1994

1 Apr 1994

1994 No. 316

6 Sept 1994

6 Sept 1994

1995 No. 100

18 May 1995

18 May 1995

1995 No. 314

26 Oct 1995

26 Oct 1995

1995 No. 351

23 Nov 1995

23 Nov 1995

1995 No. 425

28 Dec 1995

28 Dec 1995

1997 No. 340

9 Dec 1997

9 Dec 1997

1997 No. 384

24 Dec 1997

31 Jan 1998

1997 No. 388

24 Dec 1997

24 Dec 1997

1997 No. 423

24 Dec 1997

(see r. 2 and (b))

1998 No. 274

1 Sept 1998

1 Sept 1998

1998 No. 275

1 Sept 1998

1 Sept 1998

1998 No. 277

1 Sept 1998

1 Sept 1998

1999 No. 213

16 Sept 1999

16 Sept 1999

1999 No. 265

15 Nov 1999

15 Nov 1999

2000 No. 116

15 June 2000

1 July 2000

2000 No. 159

28 June 2000

1 July 2000

2000 No. 183

12 July 2000

1 July 2000

2000 No. 209

28 July 2000

28 July 2000

2000 No. 278

18 Oct 2000

1 July 2000

2000 No. 297

1 Nov 2000

1 Jan 2001

2000 No. 365

20 Dec 2000

Rr. 1–3 and Schedule 1: 1 July 2000
Remainder: 20 Dec 2000

2000 No. 366

20 Dec 2000

20 Dec 2000

2001 No. 83

4 May 2001

4 May 2001

2001 No. 223

23 Aug 2001

23 Aug 2001

2002 No. 43

7 Mar 2002

7 Mar 2002

2002 No. 351

20 Dec 2002

20 Dec 2002

2003 No. 180

30 June 2003

Rr. 1–3, 4 (1) and Schedule 1: 1 July 2003
Remainder: 1 Feb 2004

R. 4 [see
Table A]

2003 No. 203

6 Aug 2003

1 July 2003

2004 No. 27

26 Feb 2004

Rr. 1–3 and Schedule 1: 18 Sept 2003
Schedule 2: 1 Jan 2004
Remainder: 26 Feb 2004

2004 No. 329

25 Nov 2004

25 Nov 2004

2006 No. 58

21 Mar 2006 (see F2006L00799)

22 Mar 2006

2006 No. 173

30 June 2006 (see F2006L02012)

1 July 2006 (see r. 2)

R. 4 (see
Table A)

2006 No. 174

30 June 2006 (see F2006L02021)

1 July 2006

2008 No. 240

28 Nov 2008 (see F2008L04517)

(c)

(a)    Subsection 2 (1) of the Customs and Excise Amendment Act 1983 provides as follows:

(1)     Subject to this section, this Act shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 23 August 1983.

(b)    Subsections 2 (2) and (3) of the Customs and Excise Legislation Amendment Act (No. 1) 1997 (No. 97, 1997) provide as follows:

(2)     The items of Schedule 1 (other than item 27) and Schedule 2 (other than item 14) commence on a day or days to be fixed by Proclamation.

(3)     If an item to which subsection (2) applies does not commence within a period of 6 months after the day on which this Act receives the Royal Assent, the item commences on the first day after the end of that period.

Items 6 and 27 of Schedule 2 commenced on 1 August 1997 (see Gazette 1997, No. GN30).

Items 1–5, 7–26 and 28 of Schedule 2 commenced on 31 December 1997.

(c)     Regulation 2 of the Excise Amendment Regulations 2008 (No. 1) (SLI 2008
No. 240) provides as follows:

         These Regulations are taken to have commenced at midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

 

The amendment history of the Excise Regulations 1925 (appears in the Table below. For repealed provisions up to and including Statutory Rules 2000 No. 366 see the Repeal Table.

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

Part I

 

Heading to Part I...................

ad. 1969 No. 153

R. 1..........................................

am. 1951 No. 123

 

rs. 1998 No. 275

R. 2..........................................

am. 1953 No. 86; 1985 Nos. 137 and 141; 1986 No. 173; 1987 No. 28; 1997 No. 340; 2000 Nos. 116, 278 and 365; 2006 No. 174

R. 2AA.....................................

ad. 2000 No. 159

 

rep. 2003 No. 180

R. 2AB.....................................

ad. 2000 No. 365

R. 2A........................................

ad. 1985 No. 141

 

rep. 2006 No. 174

Part II

 

Heading to Part II..................

ad. 1969 No. 153

Heading to Div. 1 of Part II...

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 3..........................................

am. 1969 No. 153; 1972 No. 92; 2001 No. 83

 

rep. 2006 No. 174

R. 4..........................................

am. 1969 No. 153

 

rep. 2006 No. 174

R. 5..........................................

am. 1969 No. 153; 2001 No. 83

 

rep. 2006 No. 174

R. 6..........................................

am. 1932 No. 105

 

rs. 1939 No. 169

 

am. 2001 No. 83

 

rep. 2006 No. 174

R. 7..........................................

am. 1969 No. 153; 2001 No. 83

 

rep. 2006 No. 174

R. 8..........................................

am. 1969 No. 153

 

rep. 2006 No. 174

R. 9..........................................

am. 1969 No. 153; 2001 No. 83

 

rep. 2006 No. 174

R. 10........................................

am. 2001 No. 83

 

rep. 2006 No. 174

Heading to Div. 2 of Part II...

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 11........................................

rep. 2006 No. 174

R. 12........................................

ad. 1969 No. 205

 

am. 1972 No. 92; 2000 No. 365

 

rep. 2006 No. 174

Heading to Div. 4 of Part II...

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 29........................................

rs. 1936 No. 26; 1940 No. 48

 

am. 1947 No. 28

 

rs. 1950 No. 16

 

am. 1969 No. 153; 1972 No. 92; 1998 No. 277

 

rep. 2006 No. 174

Division 5

 

Heading to Div. 5 of Part II...

ad. 1969 No. 153

 

rs. 2006 No. 174

R. 33........................................

am. 1969 No. 153

 

rs. 2006 No. 174

R. 34........................................

am. 1969 No. 153

 

rep. 2006 No. 174

R. 35........................................

rep. 2006 No. 174

R. 36........................................

rs. 1936 No. 26

 

am. 1941 No. 313

 

rs. 1969 No. 153

 

rep. 2006 No. 174

R. 39A.....................................

ad. 1936 No. 26

 

am. 1944 No. 173; 1969 No. 153

 

rep. 2006 No. 174

Heading to Div. 6 of Part II...

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 40........................................

rs. 1936 No. 26; 1948 No. 95; 1969 No. 153

 

am. 1972 No. 92; 2001 No. 83

 

rep. 2006 No. 174

R. 41........................................

rs. 1936 No. 26

 

am. 1966 No. 164

 

rs. 1969 No. 153

 

am. 1972 No. 92

 

rep. 2006 No. 174

R. 42........................................

rs. 1948 No. 95; 1969 No. 153

 

am. 2001 No. 83

 

rep. 2006 No. 174

R. 42A.....................................

ad. 1951 No. 123

 

am. 1969 No. 153; 1972 No. 92; 1985 No. 142; 2001 No. 83

 

rep. 2006 No. 174

Heading to Div. 7 of Part II...

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 43........................................

rep. 2006 No. 174

R. 44........................................

rs. 1948 No. 95; 1969 No. 153

 

am. 2001 No. 83

 

rep. 2006 No. 174

R. 45........................................

rs. 1969 No. 153

 

am. 2001 No. 83

 

rep. 2006 No. 174

Heading to Div. 8 of Part II...

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 46........................................

rep. 2006 No. 174

R. 47........................................

rs. 1948 No. 95; 1969 No. 153

 

am. 2001 No. 83

 

rep. 2006 No. 174

R. 48........................................

rs. 1948 No. 95; 1969 No. 153

 

rep. 2006 No. 174

R. 49........................................

ad. 1961 No. 61

 

rep. 2006 No. 174

Division 9

 

Div. 9 of Part II........................

ad. 2000 No. 365

R. 49AA...................................

ad. 2000 No. 365

Part III

 

Heading to Part III.................

ad. 1969 No. 153

 

am. 1984 No. 126

Part III......................................

ad. 1974 No. 199

R. 49A.....................................

ad. 1992 No. 62

R. 50........................................

ad. 1974 No. 199

 

am. 1984 Nos. 126, 219 and 320; 1985 Nos. 142 and 234; 1986 No. 173; 1987 No. 212; 1988 Nos. 135 and 388; 1989 Nos. 61, 102, 307, 327 and 408; 1990 No. 236; 1991 No. 383; 1992 Nos. 327 and 446; 1995 No. 425; 1997 Nos. 384 and 388; 1998 Nos. 274 and 277; 1999 Nos. 213 and 265; 2000 Nos. 183, 297 and 365; 2001 No. 83; 2002 No. 351; 2003 Nos. 180 and 203; 2006 Nos. 58, 173 and 174; 2008 No. 240

R. 50A.....................................

ad. 2006 No. 174

R. 51........................................

ad. 1974 No. 199

 

am. 1984 No. 19; 1985 No. 75

 

rs. 1985 No. 234

 

am. 1997 No. 384

R. 52........................................

ad. 1974 No. 199

 

am. 1984 No. 19; 1987 No. 123; 1988 No. 388

R. 52AAAA..............................

ad. 1998 No. 275

 

am. 2001 No. 83

 

rep. 2006 No. 174

R. 52AAA.................................

ad. 1988 No. 216

 

am. 2000 No. 365

 

rs. 2006 No. 58

R. 52AA...................................

ad. 1987 No. 161

 

rep. 2003 No. 180

Heading to r. 52B..................

rs. 2008 No. 240

R. 52B.....................................

ad. 1984 No. 126

 

rs. 1985 No. 357

 

am. 1986 Nos. 173, 249, 295 and 338; 1997 No. 388; 2008 No. 240

R. 52C.....................................

ad. 1987 No. 212

 

rep. 2006 No. 58

R. 52D.....................................

ad. 1988 No. 388

 

rep. 2006 No. 58

R. 52E.....................................

ad. 1992 No. 327

 

rep. 2003 No. 180

R. 52F.....................................

ad. 1994 No. 316

 

rep. 2003 No. 180

R. 52G.....................................

ad. 1995 No. 425

 

am. 1997 No. 384; 2003 Nos. 180 and 203

 

rep. 2003 No. 180

R. 52GA..................................

ad. 1997 No. 384

 

am. 2003 No. 203

 

rep. 2006 No. 58

R. 52H.....................................

ad. 1999 No. 213

 

rep. 2006 No. 58

R. 52J......................................

ad. 1995 No. 425

 

am. 1997 No. 384; 2003 No. 203

 

rep. 2006 No. 58

R. 53........................................

ad. 1974 No. 199

 

am. 1984 No. 219; 1985 Nos. 142 and 234; 1989 No. 61; 1997 No. 388; 2001 No. 83; 2006 No. 58

R. 54........................................

ad. 1974 No. 199

 

am. 1990 No. 236; 2001 No. 83

 

rep. 2006 No. 174

R. 55........................................

ad. 1974 No. 199

R. 56........................................

ad. 1974 No. 199

 

rs. 1989 No. 102

 

am. 2006 No. 174

R. 57........................................

ad. 1974 No. 199

 

am. 1985 No. 142

 

rep. 2003 No. 180

R. 57AA...................................

ad. 1989 No. 408

 

am. 1990 No. 218; 2006 No. 174

R. 57A.....................................

ad. 1987 No. 123

 

am. 1987 No. 161; 1989 No. 102

 

rs. 1992 No. 345; 1997 No. 423

 

am. 2000 No. 159

 

rep. 2003 No. 180

R. 57B.....................................

ad. 1987 No. 123

 

am. 1990 No. 124

 

rs. 1997 No. 423

 

rep. 2003 No. 180

R. 57C.....................................

ad. 1997 No. 423

 

rep. 2003 No. 180

R. 58........................................

ad. 1974 No. 199

 

am. 1987 No. 28

Part IV

 

Heading to Part IV.................

ad. 1969 No. 153

R. 76........................................

am. 1929 Nos. 74 and 92; 1930 No. 71; 1931 No. 25; 1932 No. 51; 1936 No. 99; 1942 Nos. 335 and 387; 1943 No. 22; 1947 No. 28; 1951 No. 123; 1953 No. 86; 1958 No. 18

 

rs. 1959 No. 76; 1969 No. 153

 

am. 1975 No. 162; 2008 No. 240

R. 77........................................

rs. 1959 No. 76; 1969 No. 153

 

am. 1975 No. 162; 2008 No. 240

R. 78........................................

rs. 1959 No. 76

 

am. 1962 No. 108; 1967 No. 172

 

rs. 1969 No. 153

 

am. 1985 No. 127; 1987 No. 28; 1990 No. 7; 1998 No. 277; 2006 No. 173

R. 78A.....................................

ad. 1969 No. 153

 

am. 1985 No. 127; 1987 No. 28

 

rs. 1990 No. 7

 

am. 1998 No. 277

R. 78B.....................................

ad. 1969 No. 153

 

rs. 1990 No. 7

R. 78C.....................................

ad. 1969 No. 153

 

rs. 1990 No. 7

R. 78CA..................................

ad. 1990 No. 7

R. 78D.....................................

ad. 1969 No. 153

 

am. 1990 No. 7

Part IVA

 

Part IVA...................................

ad. 1985 No. 307

R. 79........................................

ad. 1985 No. 307

 

am. 1986 No. 78; 1989 No. 158; 1992 No. 446; 1995 Nos. 100 and 351; 2000 No. 366; 2001 No. 83

R. 80........................................

ad. 1986 No. 78

 

rep. 2006 No. 174

R. 81........................................

ad. 1986 No. 78

 

am. 2000 No. 366; 2001 No. 83

Part V

 

Heading to Part V..................

ad. 1969 No. 153

R. 83........................................

am. 2001 No. 83

Heading to Part VI.................

ad. 1969 No. 153

 

rep. 2006 No. 174

Heading to Div. 1 of Part VI.

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 83A.....................................

ad. 1933 No. 37

 

am. 1953 No. 86; 1958 No. 18

 

rs. 1985 No. 137

 

rep. 2006 No. 174

R. 84........................................

am. 1933 No. 37

 

rs. 1953 No. 86

 

am. 1969 No. 153; 1985 No. 137

 

rep. 2006 No. 174

R. 86........................................

am. 1953 No. 86

 

rs. 1960 No. 77

 

am. 1985 No. 137

 

rep. 2006 No. 174

R. 92........................................

rs. 1953 No. 86

 

am. 1958 No. 18; 1969 No. 153; 1972 No. 92; 1985 No. 137

 

rep. 2006 No. 174

Heading to Div. 2 of Part VI.

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 96........................................

rep. 2006 No. 174

R. 97........................................

rep. 2006 No. 174

R. 98........................................

am. 2001 No. 83

 

rep. 2006 No. 174

R. 100.....................................

am. 2001 No. 83

 

rep. 2006 No. 174

R. 104.....................................

rs. 1972 No. 92

 

rep. 2006 No. 174

R. 105.....................................

rep. 2006 No. 174

R. 106.....................................

am. 1962 No. 108

 

rep. 2006 No. 174

R. 107.....................................

am. 1951 No. 123

 

rep. 2006 No. 174

R. 108.....................................

rep. 2006 No. 174

R. 109.....................................

rep. 2006 No. 174

R. 110.....................................

rep. 2006 No. 174

R. 112.....................................

rep. 2006 No. 174

R. 115.....................................

rep. 2006 No. 174

R. 116.....................................

am. 2001 No. 83

 

rep. 2006 No. 174

Heading to Div. 3 of Part VI.

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 117.....................................

am. 1941 No. 313; 1954 No. 109

 

rs. 1955 No. 54

 

rep. 2006 No. 174

R. 117A...................................

ad. 1955 No. 54

 

rs. 1972 No. 92

 

rep. 2006 No. 174

R. 118.....................................

rep. 2006 No. 174

R. 119.....................................

am. 1955 No. 54

 

rep. 2006 No. 174

R. 120.....................................

rs. 1933 No. 37

 

rep. 2006 No. 174

R. 121.....................................

rs. 1955 No. 54

R. 122.....................................

rep. 2006 No. 174

R. 123.....................................

rep. 2006 No. 174

R. 124.....................................

rep. 2006 No. 174

R. 125.....................................

am. 1929 No. 74

 

rs. 1955 No. 54

 

rep. 2006 No. 174

Heading to Div. 4 of Part VI.

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 125A...................................

ad. 1948 No. 36

 

rs. 1955 No. 54

 

rep. 2006 No. 174

R. 125B...................................

ad. 1948 No. 36

 

am. 1955 No. 54

 

rep. 2006 No. 174

R. 125C..................................

ad. 1948 No. 36

 

rep. 2006 No. 174

R. 125D..................................

ad. 1948 No. 36

 

rep. 2006 No. 174

R. 125E...................................

ad. 1948 No. 36

 

rep. 2006 No. 174

R. 125F...................................

ad. 1948 No. 36

 

rep. 2006 No. 174

R. 125G..................................

ad. 1948 No. 36

 

rep. 2006 No. 174

Heading to Part VIII...............

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 142.....................................

am. 1969 No. 153; 1998 No. 277

 

rep. 2006 No. 174

R. 143.....................................

am. 1969 No. 153

 

rep. 2006 No. 174

R. 146.....................................

am. 1969 No. 153; 1972 No. 92; 1998 No. 277

 

rep. 2006 No. 174

R. 148.....................................

am. 1940 No. 48; 1969 No. 153; 1972 No. 92

 

rep. 2006 No. 174

R. 149.....................................

am. 1969 No. 153

 

rs. 2001 No. 83

 

rep. 2006 No. 174

R. 151.....................................

am. 2001 No. 83

 

rep. 2006 No. 174

R. 152.....................................

am. 1934 No. 76

 

rs. 1955 No. 54

 

rep. 2006 No. 174

R. 153.....................................

am. 1934 No. 76

 

rs. 1955 No. 54; 1972 No. 92; 2001 No. 83

 

rep. 2006 No. 174

R. 155.....................................

am. 1934 No. 76; 1955 No. 54

 

rep. 2006 No. 174

R. 157.....................................

am. 1934 No. 76; 1955 No. 54

 

rep. 2006 No. 174

R. 158.....................................

am. 1934 No. 76; 1955 No. 54

 

rep. 2006 No. 174

R. 159.....................................

am. 1934 No. 76; 1955 No. 54

 

rep. 2006 No. 174

R. 160A...................................

ad. 1955 No. 54

 

am. 1962 No. 108; 2001 No. 83

 

rep. 2006 No. 174

Heading to Part IX.................

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 161.....................................

ad. 1929 No. 92

 

rs. 1944 No. 173; 2000 No. 297

 

am. 2004 No. 27

 

rep. 2006 No. 174

R. 163.....................................

ad. 1929 No. 92

 

rep. 2006 No. 174

R. 166.....................................

ad. 1929 No. 92

 

rs. 1941 No. 313

 

rep. 2006 No. 174

R. 167.....................................

ad. 1929 No. 92

 

rs. 1962 No. 108

 

am. 2001 No. 83

 

rep. 2006 No. 174

R. 170.....................................

ad. 1929 No. 92

 

rep. 2006 No. 174

R. 171.....................................

ad. 1929 No. 92

 

rs. 2001 No. 83

 

rep. 2006 No. 174

R. 173.....................................

ad. 1929 No. 92

 

rep. 2006 No. 174

R. 174.....................................

ad. 1929 No. 92

 

rep. 2006 No. 174

Part 10 ...................................

ad. 1994 No. 81

 

rep. 2006 No. 174

R. 175.....................................

ad. 1994 No. 81

 

am. 1997 No. 384; 1998 Nos. 274 and 277

 

rep. 2006 No. 174

R. 176.....................................

ad. 1994 No. 81

 

am. 1997 No. 384; 1998 Nos. 274 and 277; 2000 Nos. 209 and 297; 2001 No. 83; 2002 No. 43; 2003 Nos. 180 and 203; 2004 Nos. 27 and 329

 

rep. 2006 No. 174

Heading to Part XIII...............

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 178.....................................

am. 2001 No. 83

 

rep. 2006 No. 174

Rr. 179, 180...........................

am. 1990 No. 223; 2001 No. 83

 

rep. 2006 No. 174

R. 181.....................................

rs. 2001 No. 83

 

rep. 2006 No. 174

R. 182.....................................

rep. 2006 No. 174

R. 183.....................................

rep. 2006 No. 174

R. 184.....................................

am. 2001 No. 83

 

rep. 2006 No. 174

R. 185.....................................

am. 2001 No. 83

 

rep. 2006 No. 174

Part XIV

 

Heading to Part XIV..............

ad. 1969 No. 153

R. 186.....................................

am. 1934 No. 65; 1947 No. 28; 1953 No. 86; 1954 No. 109

 

rs. 1969 No. 153

 

am. 1972 No. 92; 1991 No. 317; 1995 No. 314; 1998 No. 277; 2006 No. 174

Heading to Part XV...............

ad. 1969 No. 153

 

rep. 2001 No. 83

Part XV....................................

rep. 2001 No. 83

Heading to Div. 1 of..............
Part XV

ad. 1969 No. 153
rep. 2001 No. 83

R. 190 ....................................

rep. 2001 No. 83

R. 192.....................................

am. 1998 No. 277

 

rep. 2001 No. 83

Heading to Div. 2 of..............
Part XV

ad. 1969 No. 153
rep. 2001 No. 83

R. 193.....................................

am. 1967 No. 172

 

rep. 2001 No. 83

Rr. 194–196 ..........................

rep. 2001 No. 83

 

 

Heading to Part XVI..............

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 205.....................................

am. 1953 No. 86

 

rs. 1961 No. 61

 

am. 1967 No. 172; 2001 No. 83

 

rep. 2006 No. 174

R. 205C..................................

ad. 1961 No. 61

 

am. 1969 No. 153; 1985 No. 142

 

rs. 2001 No. 83

 

rep. 2006 No. 174

R. 205D..................................

ad. 1961 No. 61

 

rs. 1969 No. 153

 

rep. 2006 No. 174

R. 205E...................................

ad. 1961 No. 61

 

rep. 2006 No. 174

R. 205F...................................

ad. 1961 No. 61

 

rep. 2006 No. 174

R. 206.....................................

rs. 1939 No. 60

 

am. 1962 No. 108; 1985 No. 142; 2001 No. 83

 

rep. 2006 No. 174

R. 207.....................................

am. 1929 No. 74

 

rs. 1939 No. 60; 1962 No. 108

 

am. 2001 No. 83

 

rep. 2006 No. 174

R. 209.....................................

rs. 1939 No. 60

 

am. 1947 No. 85; 1949 No. 96; 1951 No. 81; 1952 No. 97; 1954 No. 22; 1955 No. 65; 1956 No. 128; 1960 No. 27; 1962 No. 108; 1963 No. 147; 1965 No. 195; 1966 No. 174; 1969 No. 187; 1970 No. 114; 1971 Nos. 60 and 171; 1973 No. 258; 1980 Nos. 111 and 374; 1981 Nos. 163 and 275; 1982 Nos. 138 and 254; 2001 No. 83

 

rep. 2006 No. 174

R. 209AA.................................

ad. 1948 No. 95

 

rs. 1962 No. 108

 

am. 1985 No. 142

 

rep. 2006 No. 174

R. 209A...................................

ad. 1941 No. 313

 

am. 1951 No. 123; 1954 No. 109; 1958 No. 87; 1959 No. 76; 1962 No. 46; 1967 No. 172; 1974 No. 199; 1980 Nos. 111 and 374; 1981 Nos. 163 and 275; 1982 Nos. 138 and 254

 

rep. 2006 No. 174

Heading to Part XVII.............

ad. 1969 No. 153

 

rep. 2001 No. 83

Part 17

 

Heading to Part 17...............

ad. 2001 No. 83

Heading to r. 210..................

rs. 2001 No. 83

R. 210.....................................

am. 1934 No. 65; 2001 No. 83

 

 

Heading to Part XVIII............

ad. 1969 No. 153

 

rep. 2006 No. 174

R. 213.....................................

ad. 1936 No. 99

 

rs. 1960 No. 77

 

am. 1967 No. 172

 

rs. 1969 No. 153

 

am. 1972 No. 92; 1994 No. 81

 

rep. 2006 No. 174

R. 214.....................................

ad. 1936 No. 99

 

rs. 1960 No. 77

 

am. 1967 No. 172

 

rs. 1969 Nos. 153 and 205

 

am. 1972 No. 92; 1994 No. 81; 2000 No. 365

 

rep. 2006 No. 174

R. 214A...................................

ad. 1994 No. 81

 

am. 2000 No. 365

 

rep. 2006 No. 174

Heading to Part XX...............

ad. 1969 No. 153

 

rs. 1985 No. 137; 1997 No. 340; 2000 No. 116

 

rep. 2006 No. 174

R. 224.....................................

ad. 1951 No. 123

 

am. 1972 No. 92; 1985 No. 137; 1997 No. 340; 2000 No. 116

 

rep. 2006 No. 174

R. 225.....................................

ad. 1951 No. 123

 

am. 1985 Nos. 137 and 14; 1997 No. 340; 2000 No. 116

 

rep. 2006 No. 174

R. 227.....................................

ad. 1951 No. 123

 

am. 1967 No. 172; 1985 No. 137; 1997 No. 340; 2000 No. 116

 

rep. 2006 No. 174

R. 228.....................................

ad. 1951 No. 123

 

am. 1972 No. 92; 1985 No. 137; 1997 No. 340; 2000 No. 116

 

rep. 2006 No. 174

R. 229.....................................

ad. 1951 No. 123

 

am. 1985 No. 137; 1997 No. 340; 2000 No. 116

 

rep. 2006 No. 174

R. 232.....................................

ad. 1951 No. 123

 

am. 1969 No. 153; 1985 No. 137; 1997 No. 340; 2000 No. 116

 

rep. 2006 No. 174

R. 234.....................................

ad. 1951 No. 123

 

am. 2000 No. 116

 

rep. 2006 No. 174

R. 234A...................................

ad. 1951 No. 123

 

rs. 1972 No. 92

 

am. 1985 No. 137; 1997 No. 340; 2000 No. 116

 

rep. 2006 No. 174

R. 234B...................................

ad. 1951 No. 123

 

am. 1985 No. 13; 1997 No. 340; 2000 No. 116

 

rep. 2006 No. 174

R. 234C..................................

ad. 1951 No. 123

 

am. 1972 No. 92; 1985 No. 13; 1997 No. 340; 2000 No. 116; 2001 No. 83

 

rep. 2006 No. 174

R. 234D..................................

ad. 1951 No. 123

 

am. 1954 No. 109; 1969 No. 153; 1972 No. 92; 1985 No. 13; 1997 No. 340; 2000 No. 116; 2001 No. 83

 

rep. 2006 No. 174

R. 234E...................................

ad. 1951 No. 123

 

am. 1969 No. 153

 

rep. 2006 No. 174

Part XXII

 

Heading to Part XXII.............

ad. 1969 No. 153

R. 244.....................................

ad. 1942 No. 387

 

rs. 1969 No. 153; 1985 No. 142

 

am. 1997 No. 340; 2000 No. 116

 

rep. 2006 No. 174

R. 245.....................................

ad. 1953 No. 86

 

am. 2001 No. 83

 

rep. 2006 No. 174

R. 246.....................................

ad. 1969 No. 205

 

rs. 2000 No. 365

 

am. 2001 No. 223

 

rep. 2006 No. 174

R. 247.....................................

ad. 1985 No. 127

 

am. 1987 No. 28; 1990 No. 7; 1998 No. 277

 

rs. 2001 No. 83

R. 248.....................................

ad. 1985 No. 127

 

am. 1987 No. 28; 1998 No. 277

 

rs. 2001 No. 83

R. 249.....................................

ad. 1997 No. 384

 

rep. 2006 No. 174

R. 250.....................................

ad. 1997 No. 384

 

rep. 2006 No. 174

Schedule 1

 

The Schedule........................

am. 1929 Nos. 74 and 92; 1930 No. 71; 1931 No. 25 (as am. by 1939 No. 39); 1932 No. 105; 1934 No. 9; 1939 Nos. 5, 39 and 169; 1942 No. 291; 1947 No. 28; 1948 No. 36; 1951 No. 123; 1953 No. 86; 1954 No. 109; 1955 No. 54; 1958 No. 18; 1960 No. 77; 1961 No. 61; 1962 Nos. 46 and 108; 1967 No. 172; 1969 No. 153; 1972 No. 92; 1974 No. 199; 1978 Nos. 196 and 275; 1981 No. 242

Heading to Schedule 1........

ad. 1985 No. 141

 

rs. 2006 No. 174

Schedule 1.............................

am. 1985 No. 142; 1989 No. 158; 1998 No. 277

 

rs. 2006 No. 174

Form 1.................................

1925 No. 181

 

rs. 1951 No. 123; 1972 No. 92

 

rep. 2006 No. 174

Form 2.................................

1925 No. 181

 

rs. 1932 No. 105; 1939 No. 169; 1951 No. 123

 

am. 1969 No. 153; 1972 No. 92; 2001 No. 83

 

rep. 2006 No. 174

Form 3.................................

1925 No. 181

 

am. 1972 No. 92

 

rep. 2006 No. 174

Form 4.................................

1925 No. 181

 

am. 1953 No. 86; 1969 No. 153; 1972 No. 92; 2001 No. 83

 

rep. 2006 No. 174

Form 6.................................

1925 No. 181

 

am. 1969 No. 153; 1972 No. 92; 2001 No. 83

 

rep. 2006 No. 174

Form 19..............................

1925 No. 181

 

am. 2001 No. 83

 

rep. 2006 No. 174

Form 21..............................

1925 No. 181

 

am. 1927 No. 74; 1953 No. 86

 

rs. 1972 No. 92

 

am. 1985 No. 142; 2001 No. 83

 

rep. 2006 No. 174

Form 23..............................

1925 No. 181

 

am. 2001 No. 83

 

rep. 2006 No. 174

Form 24..............................

1925 No. 181

 

rs. 2001 No. 83

 

rep. 2006 No. 174

Form 25..............................

1925 No. 181

 

rep. 1962 No. 108

 

ad. 1969 No. 153

 

am. 2001 No. 83

 

rep. 2006 No. 174

Form 26..............................

1925 No. 181

 

am. 1985 No. 142

 

rep. 2001 No. 83

Form 37..............................

1925 No. 181

 

am. 1985 No. 142; 1998 No. 277

 

rep. 2001 No. 83

Form 39..............................

1925 No. 181

 

am. 1985 No. 142; 2001 No. 83

 

rep. 2006 No. 174

Form 40..............................

1925 No. 181

 

rs. 1942 No. 291

 

am. 1985 No. 142; 2001 No. 83

 

rep. 2006 No. 174

Form 41..............................

1925 No. 181

 

rs. 1955 No. 54; 1972 No. 92

 

am. 2001 No. 83

 

rep. 2006 No. 174

Form 46..............................

ad. 1948 No. 36

 

am. 1953 No. 86

 

rs. 1972 No. 92

 

am. 1985 No. 142; 2001 No. 83

 

rep. 2006 No. 174

Heading to Form 47..........

rs. 2001 No. 83

 

rep. 2006 No. 174

Form 47..............................

ad. 1948 No. 36

 

am. 1985 No. 142; 2001 No. 83

 

rep. 2006 No. 174

Schedule 2.............................

ad. 1985 No. 141

 

am. 1987 No. 28; 1990 No. 223; 1997 No. 340; 2000 Nos. 116 and 278

 

rep. 2006 No. 174

The amendment history of the repealed provisions of the Excise Regulations 1925, up to and including Statutory Rules 2000 No. 366 appears in the Table below.

Repeal Table

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

 

Provision affected

How affected

Heading preceding r. 1.......

rep. 1969 No. 153

R. 1A.......................................

ad. 1969 No. 153

 

am. 1969 No. 205; 1974 No. 199

 

rep. 1979 No. 279

Headings preceding r. 3....

rep. 1969 No. 153

Heading preceding r. 5.......

rep. 1981 No. 163

Heading preceding r. 6.......

rep. 1981 No. 163

Heading preceding r. 7.......

rep. 1981 No. 163

Heading preceding r. 9.......

rep. 1981 No. 163

Heading preceding r. 10....

rep. 1981 No. 163

Heading preceding r. 11....

rep. 1969 No. 153

R. 11A....................................

ad. 1943 No. 140

 

am. 1967 No. 172

 

rep. 1969 No. 205

Heading preceding r. 11AB.............................................

ad. 1954 No. 109

 

rep. 1969 No. 205

R. 11AB..................................

ad. 1954 No. 109

 

am. 1967 No. 172

 

rep. 1969 No. 205

Heading preceding r. 12....

rep. 1969 No. 153

R. 12.......................................

rep. 1969 No. 153

Heading preceding r. 13....

rep. 1969 No. 153

R. 13.......................................

am. 1951 No. 123

 

rep. 1969 No. 153

Heading preceding r. 14....

rep. 1969 No. 153

R. 14.......................................

am. 1951 No. 123

 

rep. 1969 No. 153

Heading preceding r. 15....

rep. 1969 No. 153

R. 15.......................................

rep. 1969 No. 153

Heading preceding r. 16....

rep. 1969 No. 153

R. 16.......................................

rep. 1969 No. 153

Heading preceding r. 17....

rep. 1969 No. 153

R. 17.......................................

rep. 1969 No. 153

Heading preceding r. 18....

rep. 1969 No. 153

R. 18.......................................

rep. 1969 No. 153

Heading preceding r. 19....

rep. 1969 No. 153

R. 19.......................................

rep. 1969 No. 153

Heading preceding r. 20....

rep. 1953 No. 86

R. 20.......................................

rep. 1953 No. 86

R. 20A....................................

ad. 1932 No. 13

 

rep. 1941 No. 313

Heading preceding r. 21....

rep. 1969 No. 153

Heading to Div. 3 of Part II..

ad. 1969 No. 153

 

rep. 1985 No. 141

Div. 3 of Part II ......................

rep. 1985 No. 141

R. 21.......................................

am. 1929 No. 74; 1936 No. 56; 1939 Nos. 5 and 169; 1944 No. 173; 1955 No. 54; 1961 No. 61; 1962 Nos. 4 and 108; 1967 No. 172; 1971 No. 142; 1974 No. 207

 

rep. 1985 No. 141

Heading preceding r. 22....

rep. 1969 No. 153

R. 22.......................................

rep. 1969 No. 153

Heading preceding r. 23....

rep. 1969 No. 153

R. 23.......................................

rep. 1969 No. 153

Heading preceding r. 24....

rep. 1969 No. 153

R. 24.......................................

rep. 1969 No. 153

Heading preceding r. 25....

rep. 1969 No. 153

R. 25.......................................

rep. 1969 No. 153

Heading preceding r. 26....

rep. 1981 No. 163

R. 26.......................................

am. 1969 No. 153

 

rep. 1985 No. 141

Heading preceding r. 27....

rep. 1969 No. 153

R. 27.......................................

rep. 1969 No. 153

R. 28.......................................

rs. 1950 No. 16

 

rep. 1951 No. 123

Headings preceding r. 29..

rep. 1969 No. 153

Heading preceding r. 30....

rep. 1969 No. 153

R. 30.......................................

rs. 1936 No. 26; 1940 No. 48; 1950 No. 16

 

rep. 1969 No. 153

Heading preceding r. 31....

rep. 1939 No. 39

 

ad. 1940 No. 48

 

rep. 1969 No. 153

R. 31.......................................

rep. 1936 No. 26

 

ad. 1940 No. 48

 

rs. 1950 No. 16

 

am. 1951 No. 123; 1954 No. 109

 

rep. 1969 No. 153

Heading preceding r. 32....

rep. 1969 No. 153

R. 32.......................................

rs. 1950 No. 16

 

rep. 1969 No. 153

R. 32A....................................

ad. 1941 No. 313

 

rep. 1950 No. 16

Heading preceding r. 33....

rep. 1969 No. 153

Heading preceding r. 34....

rep. 1981 No. 163

Heading preceding r. 35....

rep. 1981 No. 163

Heading preceding r. 36....

rep. 1969 No. 153

Heading preceding r. 37....

rep. 1969 No. 153

R. 37.......................................

am. 1951 No. 123; 1954 No. 109

 

rep. 1969 No. 153

Heading preceding r. 38....

rep. 1969 No. 153

R. 38.......................................

rep. 1969 No. 153

R. 39.......................................

rep. 1947 No. 28

Heading preceding r. 39A..

am. 1969 No. 153

 

rep. 1981 No. 163

Heading preceding r. 40....

rep. 1969 No. 153

Heading preceding r. 43....

rep. 1969 No. 153

Heading preceding r. 44....

rep. 1981 No. 163

Heading preceding r. 45....

rep. 1969 No. 153

Heading preceding r. 46....

rep. 1969 No. 153

Heading preceding r. 47....

rep. 1981 No. 163

R. 49.......................................

rep. 1948 No. 95

Heading preceding r. 50....

rep. 1969 No. 153

R. 50.......................................

rep. 1969 No. 153

Heading preceding r. 51....

rep. 1969 No. 153

R. 51.......................................

rep. 1969 No. 153

R. 51A....................................

ad. 1985 No. 75

 

rep. 1987 No. 123

R. 52.......................................

rep. 1969 No. 153

R. 52A....................................

ad. 1984 No. 19

 

am. 1985 No. 13

 

rep. 2000 No. 159

R. 52H....................................

ad. 1995 No. 425

 

rep. 1997 No. 384

Heading preceding r. 53....

rep. 1969 No. 153

R. 53.......................................

rep. 1969 No. 153

Heading preceding r. 54....

rep. 1969 No. 153

R. 54.......................................

rep. 1969 No. 153

R. 54A....................................

ad. 1989 No. 307

 

rep. 1990 No. 236

Heading preceding r. 56....

rep. 1962 No. 46

Rr. 56–64..............................

rep. 1962 No. 46

R. 65.......................................

am. 1954 No. 109

 

rep. 1962 No. 46

Rr. 66–68..............................

rep. 1962 No. 46

R. 69.......................................

am. 1951 No. 123; 1954 No. 109

 

rep. 1962 No. 46

Heading preceding r. 70....

rep. 1962 No. 46

Rr. 70, 71...............................

rep. 1962 No. 46

Heading preceding r. 72....

rep. 1961 No. 61

Rr. 72–75..............................

rep. 1961 No. 61

Heading preceding r. 75A..

rs. 1962 No. 46

 

rep. 1969 No. 153

Part III ....................................

rep. 1974 No. 199

R. 75A....................................

ad. 1947 No. 28

 

am. 1953 No. 86

 

rs. 1962 No. 46

 

am. 1969 No. 153; 1972 No. 92

 

rep. 1974 No. 199

R. 75AB..................................

ad. 1970 No. 142

 

rep. 1974 No. 199

R. 75AC.................................

ad. 1972 No. 209

 

rep. 1974 No. 199

R. 75B....................................

ad. 1947 No. 28

 

am. 1958 No. 18

 

rs. 1962 No. 46; 1969 No. 153

 

rep. 1974 No. 199

R. 75C....................................

ad. 1947 No. 28

 

am. 1948 No. 95

 

rs. 1962 No. 46

 

am. 1969 No. 153

 

rep. 1974 No. 199

R. 75D....................................

ad. 1947 No. 28

 

am. 1954 No. 109

 

rs. 1962 No. 46

 

am. 1969 No. 153

 

rep. 1974 No. 199

R. 75E....................................

ad. 1947 No. 28

 

rs. 1962 No. 46

 

am. 1969 No. 153

 

rep. 1974 No. 199

R. 75F....................................

ad. 1962 No. 46

 

rep. 1969 No. 153

R. 75G....................................

ad. 1962 No. 46

 

am. 1969 No. 153

 

rep. 1974 No. 199

R. 75H....................................

ad. 1969 No. 153

 

rep. 1974 No. 199

Heading preceding r. 76....

rs. 1959 No. 76

 

rep. 1969 No. 153

Heading preceding r. 78....

rep. 1959 No. 76

R. 78AA..................................

ad. 1959 No. 76

 

am. 1962 No. 108

 

rep. 1969 No. 153

R. 78AB..................................

ad. 1959 No. 76

 

rep. 1962 No. 108

R. 78AC.................................

ad. 1959 No. 76

 

am. 1962 No. 108

 

rep. 1969 No. 153

R. 78AD.................................

ad. 1959 No. 76

 

rep. 1969 No. 153

Rr. 78AE, 78AF.....................

ad. 1959 No. 76

 

rep. 1962 No. 108

R. 78AG.................................

ad. 1959 No. 76

 

rs. 1962 No. 108

 

rep. 1969 No. 153

R. 78AH.................................

ad. 1959 No. 76

 

am. 1962 No. 108

 

rep. 1969 No. 153

R. 78AJ..................................

ad. 1959 No. 76

 

rep. 1969 No. 153

Heading preceding r. 78A..

ad. 1959 No. 76

 

rep. 1961 No. 61

R. 78A....................................

ad. 1926 No. 70

 

rep. 1961 No. 61

R. 78E....................................

ad. 1969 No. 153

 

rep. 1990 No. 7

Heading preceding r. 79....

rep. 1969 No. 153

R. 79.......................................

rs. 1931 No. 43

 

rep. 1969 No. 153

Heading preceding r. 80....

rep. 1969 No. 153

R. 80.......................................

rep. 1969 No. 153

Heading preceding r. 81....

rep. 1969 No. 153

R. 81.......................................

rep. 1969 No. 153

Heading preceding r. 82....

rep. 1969 No. 153

R. 82.......................................

rep. 1969 No. 153

Heading preceding r. 83....

rep. 1969 No. 153

Heading following r. 83......

rs. 1953 No. 86

 

rep. 1969 No. 153

Heading preceding r. 83A..

rep. 1969 No. 153

Heading preceding r. 84....

rep. 1981 No. 163

R. 85.......................................

rs. 1940 No. 17

 

am. 1945 No. 103; 1953 No. 86; 1958 No. 18; 1972 No. 92

 

rep. 1985 No. 137

Heading preceding r. 86....

rep. 1981 No. 163

Heading preceding r. 87....

rep. 1969 No. 153

R. 87.......................................

am. 1951 No. 123; 1953 No. 86

 

rep. 1969 No. 153

R. 88.......................................

rep. 1955 No. 54

Heading preceding r. 89....

rep. 1969 No. 153

R. 89.......................................

am. 1962 No. 108

 

rep. 1969 No. 153

Heading preceding r. 90....

rep. 1969 No. 153

R. 90.......................................

am. 1953 No. 86

 

rep. 1969 No. 153

Heading preceding r. 91....

rep. 1969 No. 153

R. 91.......................................

am. 1953 No. 86

 

rep. 1969 No. 153

Heading preceding r. 92....

rep. 1981 No. 163

Div. 1A of Part VI...................

ad. 1990 No. 221
rep. 2000 No. 278

Heading preceding r. 93....

rep. 1969 No. 153

R. 93.......................................

am. 1953 No. 86

 

rep. 1969 No. 153

 

ad. 1990 No. 221

 

rep. 2000 No. 278

Heading preceding r. 93A..

am. 1953 No. 86; 1969 No. 153

 

rep. 1981 No. 163

R. 93A....................................

ad. 1934 No. 65

 

rs. 1936 No. 26; 1946 No. 89

 

am. 1969 No. 153

 

rep. 1983 No. 306

Heading preceding r. 94....

rep. 1953 No. 86

R. 94.......................................

rep. 1953 No. 86

Heading preceding r. 95....

rep. 1947 No. 28

R. 95.......................................

rs. 1928 No. 131

 

am. 1932 No. 129

 

rep. 1947 No. 28

R. 95A....................................

ad. 1929 No. 97

 

rep. 1947 No. 28

Headings preceding r. 96..

rep. 1969 No. 153

Heading preceding r. 97....

rep. 1981 No. 163

Heading preceding r. 98....

rep. 1981 No. 163

Heading preceding r. 99....

rep. 1969 No. 153

R. 99.......................................

rep. 1969 No. 153

Heading preceding r. 100..

rep. 1981 No. 163

Heading preceding r. 101..

rep. 1969 No. 153

R. 101....................................

rep. 1969 No. 153

Heading preceding r. 102..

rep. 1969 No. 153

R. 102....................................

rep. 1969 No. 153

Heading preceding r. 103..

rep. 1969 No. 153

R. 103....................................

rep. 1969 No. 153

Heading preceding r. 104..

rep. 1981 No. 163

Heading preceding r. 107..

rep. 1981 No. 163

Heading preceding r. 108..

rep. 1981 No. 163

Heading preceding r. 109..

rep. 1981 No. 163

Heading preceding r. 110..

rep. 1981 No. 163

R. 111....................................

rep. 1941 No. 313

Heading preceding r. 112..

rep. 1981 No. 163

Heading preceding r. 113..

rep. 1958 No. 18

R. 113....................................

rep. 1958 No. 18

Heading preceding r. 114..

rep. 1958 No. 18

R. 114....................................

rep. 1958 No. 18

Heading preceding r. 115..

rep. 1981 No. 163

Heading preceding r. 116..

rep. 1981 No. 163

Headings preceding r. 117

rep. 1969 No. 153

Heading preceding r. 117A

rep. 1981 No. 163

Heading preceding r. 118..

rep. 1981 No. 163

Heading preceding r. 119..

rep. 1981 No. 163

Heading preceding r. 120..

rep. 1981 No. 163

Heading preceding r. 121..

rep. 1981 No. 163

Heading preceding r. 122..

rep. 1981 No. 163

Heading preceding r. 123..

rep. 1981 No. 163

Heading preceding r. 124..

rep. 1981 No. 163

Heading preceding r. 125..

rep. 1981 No. 163

Headings preceding r. 125A...................................

rep. 1969 No. 153

Heading preceding r. 125B.............................................

rep. 1981 No. 163

Heading preceding r. 125C.............................................

rep. 1981 No. 163

Heading preceding r. 125D.............................................

rep. 1981 No. 163

Heading preceding r. 125G.............................................

rep. 1981 No. 163

Heading preceding r. 126..

rep. 1962 No. 108

R. 126....................................

rep. 1962 No. 108

Heading preceding r. 126A

rep. 1969 No. 153

Heading to Part VII...............

ad. 1969 No. 153

 

rep. 1985 No. 137

Part VII ...................................

rep. 1985 No. 137

R. 126A..................................

ad. 1933 No. 103

 

am. 1969 No. 153

 

rep. 1985 No. 137

Heading preceding r. 126B.............................................

rep. 1969 No. 153

R. 126B..................................

ad. 1933 No. 103

 

rep. 1969 No. 153

R. 126C.................................

ad. 1933 No. 103

 

rep. 1985 No. 137

R. 126D.................................

ad. 1933 No. 103

 

am. 1972 No. 92

 

rep. 1985 No. 137

Heading preceding r. 126E.............................................

rep. 1969 No. 205

R. 126E..................................

ad. 1933 No. 103

 

am. 1967 No. 172

 

rep. 1969 No. 205

R. 126F..................................

ad. 1933 No. 103

 

rep. 1941 No. 313

Heading preceding r. 126G.............................................

rep. 1981 No. 163

R. 126G.................................

ad. 1933 No. 103

 

am. 1967 No. 172

 

rep. 1985 No. 137

Heading preceding r. 126H.............................................

rep. 1972 No. 92

R. 126H.................................

ad. 1933 No. 103

 

am. 1967 No. 172

 

rep. 1972 No. 92

Heading preceding r. 126I.

rep. 1969 No. 153

Rr. 126I–126K......................

ad. 1933 No. 103

 

rep. 1969 No. 153

Heading preceding r. 126L

rep. 1969 No. 153

Rr. 126L–126N....................

ad. 1933 No. 103

 

rep. 1969 No. 153

Heading preceding r. 126O.............................................

rep. 1969 No. 153

R. 126O.................................

ad. 1933 No. 103

 

rep. 1969 No. 153

Heading preceding r. 126P.............................................

rep. 1969 No. 153

R. 126P..................................

ad. 1933 No. 103

 

rep. 1969 No. 153

Heading preceding r. 126Q.............................................

rep. 1981 No. 163

R. 126Q.................................

ad. 1933 No. 103

 

rep. 1985 No. 137

Heading preceding r. 126R.............................................

rep. 1981 No. 163

R. 126R.................................

ad. 1933 No. 103

 

rep. 1985 No. 137

Heading preceding r. 126S.............................................

rep. 1969 No. 153

R. 126S..................................

ad. 1933 No. 103 (as am. by 1939 No. 39)

 

rep. 1969 No. 153

Heading preceding r. 127..

rep. 1939 No. 169

Rr. 127–141..........................

rep. 1939 No. 169

Headings preceding r. 142

rep. 1969 No. 153

Heading preceding r. 143..

rep. 1981 No. 163

Heading preceding r. 144..

rep. 1969 No. 153

R. 144....................................

rep. 1969 No. 153

Heading preceding r. 145..

rep. 1978 No. 275

R. 145....................................

am. 1967 No. 172; 1972 No. 92

 

rep. 1978 No. 275

Heading preceding r. 146..

rep. 1981 No. 163

Heading preceding r. 147..

rep. 1978 No. 275

R. 147....................................

rep. 1978 No. 275

Heading preceding r. 148..

rep. 1981 No. 163

Heading preceding r. 149..

rep. 1981 No. 163

Heading preceding r. 150..

rep. 1962 No. 108

R. 150....................................

rep. 1962 No. 108

Heading preceding r. 151..

rep. 1981 No. 163

Heading preceding r. 152..

am. 1934 No. 76

 

rs. 1955 No. 54

 

rep. 1969 No. 153

R. 154....................................

am. 1934 No. 76; 1954 No. 109

 

rep. 1955 No. 54

R. 156....................................

am. 1934 No. 76; 1955 No. 54

 

rep. 1969 No. 153

R. 160....................................

am. 1934 No. 76; 1955 No. 54

 

rep. 1962 No. 108

Heading preceding r. 160A

rep. 1953 No. 86

R. 160A..................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160B.............................................

rep. 1953 No. 86

 

ad. 1962 No. 108

 

rep. 1969 No. 153

R. 160B..................................

ad. 1931 No. 25

 

rep. 1953 No. 86

 

ad. 1962 No. 108

 

rep. 1969 No. 153

R. 160C.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160D.............................................

rep. 1953 No. 86

R. 160D.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

R. 160E..................................

ad. 1931 No. 25

 

am. 1932 No. 105

 

rep. 1941 No. 313

Heading preceding r. 160F

rep. 1953 No. 86

R. 160F..................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160G.............................................

rep. 1953 No. 86

R. 160G.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160H.............................................

rep. 1953 No. 86

R. 160H.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Rr. 160I, 160J.......................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160K.............................................

rep. 1953 No. 86

R. 160K..................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160L

rep. 1953 No. 86

R. 160L..................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160M.............................................

rep. 1953 No. 86

R. 160M.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160N.............................................

rep. 1953 No. 56

R. 160N.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160O.............................................

rep. 1953 No. 86

R. 160O.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160P.............................................

rep. 1953 No. 86

R. 160P..................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Headings preceding ..........
r. 160Q

rep. 1953 No. 86

R. 160Q.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

R. 160R.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160S.............................................

rep. 1953 No. 86

R. 160S..................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160T

rep. 1953 No. 86

R. 160T..................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160U.............................................

rep. 1953 No. 86

R. 160U.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160V

rep. 1953 No. 86

R. 160V..................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160W..................................

rep. 1953 No. 86

R. 160W.................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 160X

rep. 1953 No. 86

R. 160X..................................

ad. 1931 No. 25

 

rep. 1953 No. 86

Heading preceding r. 161..

rep. 1969 No. 153

R. 161....................................

rep. 1929 No. 74

Heading preceding r. 162..

rep. 1969 No. 153

R. 162....................................

rep. 1929 No. 74

 

ad. 1929 No. 92

 

rep. 1969 No. 153

R. 163....................................

rep. 1929 No. 74

Heading preceding r. 164..

rep. 1969 No. 205

R. 164....................................

rep. 1929 No. 74

 

ad. 1929 No. 92

 

am. 1967 No. 172

 

rep. 1969 No. 205

R. 165....................................

rep. 1929 No. 74

 

ad. 1929 No. 92

 

rep. 1941 No. 313

Heading preceding r. 166..

rep. 1981 No. 163

R. 166....................................

rep. 1929 No. 74

Heading preceding r. 167..

rep. 1981 No. 163

R. 167....................................

rep. 1929 No. 74

Heading preceding r. 168..

rep. 1969 No. 153

R. 168....................................

rep. 1929 No. 74

 

ad. 1929 No. 92

 

rs. 1962 No. 108

 

rep. 1969 No. 153

Heading preceding r. 169..

rep. 1969 No. 153

R. 169....................................

rep. 1929 No. 74

 

ad. 1929 No. 92

 

rs. 1962 No. 108

 

rep. 1969 No. 153

Heading preceding r. 170..

rep. 1981 No. 163

R. 170....................................

rep. 1929 No. 74

Heading preceding r. 171..

rep. 1981 No. 163

R. 171....................................

rep. 1929 No. 74

Heading preceding r. 172..

rep. 1969 No. 153

R. 172....................................

rep. 1929 No. 74

 

ad. 1929 No. 92

 

rep. 1969 No. 153

Heading preceding r. 173..

rep. 1981 No. 163

R. 173....................................

rep. 1929 No. 74

Heading preceding r. 174..

rep. 1981 No. 163

R. 174....................................

rep. 1929 No. 74

Heading preceding r. 175..

rep. 1969 No. 153

 

ad. 1974 No. 199

 

rep. 1981 No. 163

R. 175....................................

rep. 1929 No. 74

 

ad. 1929 No. 92

 

rep. 1969 No. 153

 

ad. 1974 No. 199

 

rep. 1990 No. 223

Heading preceding r. 175A

rep. 1974 No. 199

Rr. 175A–175C....................

ad. 1934 No. 9

 

rep. 1974 No. 199

Headings preceding r. 176

rep. 1969 No. 153

R. 176....................................

rep. 1929 No. 74

 

ad. 1930 No. 71

 

rep. 1969 No. 153

Heading to Part X.................

ad. 1969 No. 153

 

rep. 1985 No. 142

Part X .....................................

rep. 1985 No. 142

R. 177....................................

rep. 1929 No. 74

 

ad. 1930 No. 71

 

rep. 1985 No. 142

Heading preceding r. 177A

rep. 1969 No. 205

R. 177A..................................

ad. 1930 No. 71

 

am. 1967 No. 172

 

rep. 1969 No. 205

R. 177B..................................

ad. 1930 No. 71

 

rep. 1941 No. 313

Heading preceding r. 177C.............................................

rep. 1981 No. 163

R. 177C.................................

ad. 1930 No. 71

 

am. 1967 No. 172

 

rep. 1985 No. 142

Heading preceding r. 177D.............................................

rep. 1969 No. 153

R. 177D.................................

ad. 1930 No. 71

 

rep. 1969 No. 153

Heading preceding r. 177E.............................................

rep. 1981 No. 163

R. 177E..................................

ad. 1930 No. 71

 

rep. 1985 No. 142

Heading preceding r. 177F

rep. 1969 No. 153

R. 177F..................................

ad. 1930 No. 71

 

rep. 1969 No. 153

Heading preceding r. 177G.............................................

rep. 1969 No. 153

R. 177G.................................

ad. 1930 No. 71

 

rep. 1969 No. 153

Heading preceding r. 177H.............................................

rep. 1981 No. 163

Rr. 177H, 177I......................

ad. 1930 No. 71

 

rep. 1985 No. 142

Heading preceding r. 177J

rep. 1969 No. 153

R. 177J..................................

ad. 1930 No. 71

 

rep. 1969 No. 153

Heading preceding r. 177K.............................................

rep. 1969 No. 153

R. 177K..................................

ad. 1930 No. 71

 

rep. 1969 No. 153

Heading preceding r. 177L

rep. 1969 No. 153

R. 177L..................................

ad. 1932 No. 51

 

rep. 1969 No. 153

Heading to Part XI................

ad. 1969 No. 153

 

rep. 1985 No. 142

Part XI ....................................

rep. 1985 No. 142

R. 177M.................................

ad. 1932 No. 51

 

rep. 1985 No. 142

R. 177N.................................

ad. 1932 No. 51

 

am. 1967 No. 172

 

rep. 1969 No. 205

R. 177O.................................

ad. 1932 No. 51

 

rep. 1941 No. 313

R. 177P..................................

ad. 1932 No. 51

 

rs. 1936 No. 99

 

rep. 1985 No. 142

Rr. 177Q–177S....................

ad. 1932 No. 51

 

rep. 1969 No. 153

R. 177T..................................

ad. 1932 No. 51

 

am. 1932 No. 105

 

rs. 1933 No. 37

 

am. 1936 No. 26; 1939 Nos. 5 and 121

 

rep. 1985 No. 142

Rr. 177U, 177V.....................

ad. 1932 No. 51

 

rep. 1969 No. 153

Heading preceding r. 177W..................................

rep. 1969 No. 153

Heading to Part XII...............

ad. 1969 No. 153

 

rep. 1985 No. 142

Part XII ...................................

rep. 1985 No. 142

R. 177W.................................

ad. 1932 No. 51

 

rs. 1933 No. 37; 1941 No. 313

 

am. 1969 Nos. 153 and 205

 

rep. 1985 No. 142

R. 177X..................................

ad. 1932 No. 51

 

rep. 1969 No. 153

R. 177Y..................................

ad. 1933 No. 37

 

rep. 1985 No. 142

R. 177Z..................................

ad. 1933 No. 37

 

rs. 1936 No. 26

 

rep. 1985 No. 142

Headings preceding r. 178

rep. 1969 No. 153

Heading preceding r. 179..

rep. 1981 No. 163

Heading preceding r. 180..

rep. 1981 No. 163

Headings preceding r. 181

rep. 1969 No. 153

Heading preceding r. 182..

rep. 1981 No. 163

Heading preceding r. 183..

rep. 1981 No. 163

Heading preceding r. 184..

rep. 1981 No. 163

Heading preceding r. 185..

rep. 1969 No. 153

Heading preceding r. 186..

rep. 1969 No. 153

Heading preceding r. 187..

rep. 1969 No. 153

R. 187....................................

rep. 1969 No. 153

Headings preceding r. 188

rep. 1953 No. 86

 

ad. 1958 No. 18

 

rep. 1969 No. 153

R. 188....................................

rep. 1953 No. 86

 

ad. 1958 No. 18

 

rep. 1969 No. 153

Headings preceding r. 189

rep. 1953 No. 86

 

ad. 1958 No. 18

 

rep. 1969 No. 153

R. 189....................................

rep. 1953 No. 86

 

ad. 1958 No. 18

 

rep. 1969 No. 153

Heading preceding r. 190..

rep. 1969 No. 153

Heading preceding r. 191..

rep. 1962 No. 108

R. 191....................................

rep. 1962 No. 108

Heading preceding r. 192..

rep. 1969 No. 153

Headings preceding r. 193

rep. 1969 No. 153

Heading preceding r. 194..

rep. 1981 No. 163

Heading preceding r. 195..

rep. 1981 No. 163

Heading preceding r. 196..

rep. 1981 No. 163

Heading preceding r. 197..

rep. 1939 No. 5

R. 197....................................

rep. 1939 No. 5

Headings preceding r. 198

rep. 1969 No. 153

Heading to Div. 3 of ............
Part XV

ad. 1969 No. 153
rep. 1981 No. 242

Div. 3 of Part XV ...................

rep. 1981 No. 242

R. 198....................................

rep. 1981 No. 242

Heading preceding r. 199..

rep. 1981 No. 163

R. 199....................................

rep. 1981 No. 242

Heading preceding r. 200..

rep. 1969 No. 153

Heading to Div. 3 of ............
Part XV

ad. 1969 No. 153
rep. 1981 No. 242

Div. 3 of Part XV ...................

rep. 1981 No. 242

R. 200....................................

rep. 1981 No. 242

Heading preceding r. 201..

rep. 1981 No. 163

R. 201....................................

rep. 1981 No. 242

Heading preceding r. 202..

rep. 1981 No. 163

R. 202....................................

rep. 1981 No. 242

Heading preceding r. 203..

rep. 1981 No. 163

R. 203....................................

rep. 1981 No. 242

Heading preceding r. 204..

rs. 1961 No. 61

 

rep. 1969 No. 153

R. 204....................................

am. 1929 Nos. 74 and 92; 1930 No. 71; 1932 No. 51; 1936 No. 99; 1942 Nos. 335 and 387; 1943 No. 22; 1947 No. 28

 

rs. 1948 No. 36

 

am. 1954 No. 109

 

rs. 1961 No. 61; 1978 No. 196

 

rep. 1989 No. 102

R. 204A..................................

ad. 1979 No. 279

 

am. 1989 No. 158

 

rep. 1991 No. 110

Heading preceding r. 205..

rep. 1961 No. 61

Heading preceding r. 205A

ad. 1961 No. 61

 

rep. 1969 No. 153

Rr. 205A, 205B.....................

ad. 1961 No. 61

 

rep. 1969 No. 153

Heading preceding r. 205E.............................................

ad. 1961 No. 61

 

rep. 1969 No. 153

Heading preceding r. 206..

rep. 1969 No. 153

R. 208....................................

rs. 1939 No. 60

 

rep. 1962 No. 108

Heading preceding r. 210..

rep. 1969 No. 153

Headings preceding r. 211

rep. 1953 No. 86

R. 211....................................

rep. 1953 No. 86

Headings preceding r. 212

rs. 1960 No. 77

 

rep. 1969 No. 153

R. 212....................................

ad. 1936 No. 99

 

rs. 1960 No. 77; 1969 No. 153

 

rep. 1972 No. 92

Heading preceding r. 213..

ad. 1960 No. 77

 

rep. 1969 No. 153

Heading preceding r. 214..

rs. 1960 No. 77

 

rep. 1969 No. 153

Heading preceding r. 215..

ad. 1960 No. 77

 

rep. 1969 No. 153

R. 215....................................

ad. 1936 No. 99

 

rep. 1941 No. 313

 

ad. 1960 No. 77

 

rs. 1969 No. 153

 

am. 1994 No. 81

 

rep. 2000 No. 365

R. 215A..................................

ad. 1994 No. 81

 

rep. 2000 No. 365

Heading preceding r. 216..

rs. 1960 No. 77

 

rep. 1969 No. 153

R. 216....................................

ad. 1936 No. 99

 

rs. 1960 No. 77; 1969 No. 153

 

rep. 1969 No. 205

Heading preceding r. 217..

rs. 1960 No. 77

 

rep. 1969 No. 153

Heading to Part XIX.............

ad. 1969 No. 153

 

rep. 1985 No. 142

Part XIX..................................

rep. 1985 No. 142

R. 217....................................

ad. 1936 No. 99

 

rs. 1960 No. 77; 1969 No. 153

 

rep. 1969 No. 205

Heading preceding r. 218..

rs. 1960 No. 77

 

rep. 1969 No. 153

R. 218....................................

ad. 1936 No. 99

 

rs. 1960 No. 77; 1969 No. 153

 

rep. 1985 No. 142

Heading preceding r. 219..

rs. 1960 No. 77

 

rep. 1969 No. 153

R. 219....................................

ad. 1936 No. 99

 

am. 1939 No. 5

 

rs. 1960 No. 77

 

rep. 1969 No. 153

Heading preceding r. 220..

rs. 1960 No. 77

 

rep. 1969 No. 153

R. 220....................................

ad. 1936 No. 99

 

rs. 1960 No. 77

 

rep. 1969 No. 153

R. 221....................................

ad. 1936 No. 99

 

rep. 1960 No. 77

Heading preceding r. 222..

rep. 1960 No. 77

R. 222....................................

ad. 1936 No. 99

 

rep. 1960 No. 77

Heading preceding r. 223..

rep. 1960 No. 77

R. 223....................................

ad. 1936 No. 99

 

rep. 1960 No. 77

Heading following r. 223....

ad. 1942 No. 335

 

rep. 1947 No. 28

 

ad. 1951 No. 123

 

rep. 1969 No. 153

Heading preceding r. 224..

ad. 1942 No. 335

 

rep. 1969 No. 153

R. 224....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

Heading preceding r. 225..

rep. 1981 No. 163

R. 225....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

Heading preceding r. 226..

rep. 1969 No. 205

R. 226....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

 

ad. 1951 No. 123

 

am. 1967 No. 172

 

rep. 1969 No. 205

Heading preceding r. 227..

rep. 1981 No. 163

R. 227....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

Heading preceding r. 228..

rep. 1981 No. 163

R. 228....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

Heading preceding r. 229..

rep. 1981 No. 163

R. 229....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

Heading preceding r. 230..

rep. 1969 No. 153

R. 230....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

 

ad. 1951 No. 123

 

rep. 1969 No. 153

Heading preceding r. 231..

rep. 1969 No. 153

R. 231....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

 

ad. 1951 No. 123

 

rep. 1969 No. 153

Heading preceding r. 232..

rep. 1981 No. 163

R. 232....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

Heading preceding r. 233..

rep. 1981 No. 163

R. 233....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

 

ad. 1951 No. 123

 

am. 1962 No. 46; 1969 No. 153

 

rep. 1985 No. 141

Heading preceding r. 234..

rep. 1981 No. 163

R. 234....................................

ad. 1942 No. 335

 

rep. 1947 No. 28

Heading preceding ............
rr. 234A–234E

rep. 1981 No. 163

Heading preceding r. 234F

ad. 1953 No. 86

 

am. 1959 No. 76

 

rep. 1981 No. 163

R. 234F..................................

ad. 1953 No. 86

 

am. 1959 No. 76

 

rep. 1985 No. 137

Headings preceding r. 235

rep. 1953 No. 86

R. 235....................................

ad. 1951 No. 123

 

rep. 1953 No. 86

Heading preceding r. 235..

rs. 1967 No. 172

 

rep. 1969 No. 153

Heading to Part XXI.............

ad. 1969 No. 153

 

rep. 1985 No. 142

Part XXI .................................

rep. 1985 No. 142

Subheading preceding ......
r. 235

rep. 1967 No. 172

R. 235....................................

ad. 1942 No. 387

 

rs. 1967 No. 172; 1969 No. 153

 

rep. 1985 No. 142

Heading preceding r. 236..

ad. 1967 No. 172

 

rep. 1969 No. 153

R. 236....................................

ad. 1942 No. 387

 

rs. 1967 No. 172

 

rep. 1969 No. 153

Heading preceding r. 237..

rep. 1969 No. 205

R. 237....................................

ad. 1942 No. 387

 

am. 1967 No. 172

 

rep. 1969 No. 205

Heading preceding r. 238..

rep. 1981 No. 163

R. 238....................................

ad. 1942 No. 387

 

am. 1967 No. 172

 

rep. 1985 No. 142

Heading preceding r. 239..

rep. 1981 No. 163

R. 239....................................

ad. 1942 No. 387

 

rep. 1985 No. 142

Heading preceding r. 240..

rep. 1969 No. 153

R. 240....................................

ad. 1942 No. 387

 

rep. 1969 No. 153

Heading preceding r. 241..

rep. 1969 No. 153

R. 241....................................

ad. 1942 No. 387

 

rep. 1969 No. 153

R. 241A..................................

ad. 1967 No. 172

 

rep. 1969 No. 153

Heading preceding r. 242..

rep. 1981 No. 163

Rr. 242, 243..........................

ad. 1942 No. 387

 

rep. 1985 No. 142

Heading preceding r. 244..

rep. 1969 No. 153

Heading following r. 244....

rep. 1953 No. 86

Repealing regulation..........

rep. 1953 No. 86

Heading preceding r. 245..

rep. 1947 No. 28

 

ad. 1953 No. 86

 

rep. 1969 No. 153

R. 245....................................

ad. 1943 No. 22

 

rep. 1947 No. 28

R. 246....................................

ad. 1943 No. 22

 

rep. 1947 No. 28

R. 247....................................

ad. 1943 No. 22

 

rep. 1947 No. 28

R. 248....................................

ad. 1943 No. 22

 

rep. 1947 No. 28

Rr. 249–254..........................

ad. 1943 No. 22

 

rep. 1947 No. 28

Heading to The Schedule..

ad. 1939 No. 39

 

rep. 1985 No. 141

Schedule 1

 

Form 5................................

1925 No. 181

 

rep. 1953 No. 86

Forms 7, 8..........................

1925 No. 181

 

rep. 1969 No. 153

Forms 9–11.......................

1925 No. 181

 

rep. 1962 No. 46

Form 12..............................

1925 No. 181

 

rs. 1953 No. 86

 

rep. 1960 No. 77

Form 13..............................

1925 No. 181

 

am. 1953 No. 86

 

rep. 1969 No. 153

Form 14..............................

1925 No. 181

 

rep. 1958 No. 18

Forms 15–18.....................

1925 No. 181

 

rep. 1939 No. 169

Form 20..............................

1925 No. 181

 

rep. 1978 No. 275

Form 22..............................

1925 No. 181

 

am. 1929 No. 74

 

rep. 1969 No. 153

Form 22A............................

ad. 1929 No. 92

 

am. 1930 No. 71; 1960 No. 77

 

rep. 1969 No. 153

Forms 22B, 22C...............

ad. 1934 No. 9

 

rep. 1974 No. 199

Form 27..............................

1925 No. 181

 

rep. 1939 No. 5

Form 28..............................

1925 No. 181

 

am. 1967 No. 172

 

rep. 1981 No. 242

Forms 29, 30.....................

1925 No. 181

 

rep. 1981 No. 242

Form 31..............................

1925 No. 181

 

rs. 1948 No. 36; 1951 No. 123

 

rep. 1954 No. 109

 

ad. 1961 No. 61

 

rs. 1967 No. 172; 1969 No. 153; 1972 No. 92

 

rep. 1989 No. 158

Form 31A............................

ad. 1948 No. 36

 

rs. 1951 No. 123; 1954 No. 109

 

rep. 1961 No. 61

Form 32..............................

1925 No. 181

 

rep. 1929 No. 74

 

ad. 1929 No. 92

 

am. 1930 No. 71

 

rs. 1948 No. 36; 1951 No. 123; 1961 No. 61; 1967 No. 172

 

am. 1972 No. 92

 

rep. 1989 No. 158

Form 33..............................

1925 No. 181

 

rs. 1948 No. 36; 1961 No. 61

 

am. 1972 No. 92

 

rep. 1989 No. 158

Form 34..............................

1925 No. 181

 

rs. 1948 No. 36

 

am. 1954 No. 109

 

rs. 1961 No. 61

 

am. 1972 No. 92

 

rep. 1978 No. 196

Form 34A............................

ad. 1948 No. 36

 

rep. 1961 No. 61

Form 35..............................

1925 No. 181

 

rs. 1948 No. 36

 

am. 1953 No. 86

 

rep. 1961 No. 61

Form 36..............................

1925 No. 181

 

rs. 1953 No. 86

 

rep. 1961 No. 61

Form 38..............................

1925 No. 181

 

rep. 1954 No. 109

Forms 42, 43.....................

ad. 1931 No. 25 (as am. by 1939 No. 39)

 

rep. 1953 No. 86

Form 44..............................

ad. 1939 No. 39

 

rep. 1969 No. 153

Form 45..............................

ad. 1947 No. 28

 

rs. 1953 No. 86; 1967 No. 172

 

rep. 1969 No. 153

Form 48..............................

ad. 1951 No. 123

 

rs. 1953 No. 86

 

rep. 1969 No. 153

Table A                  Application, saving or transitional provisions

Statutory Rules 2003 No. 180

4              Transitional

         (1)   The amendments made by Schedule 1 do not apply in relation to an application for refund of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 July 2003.

         (2)   The amendments made by Schedule 2 do not apply in relation to an application for remission of Excise duty under regulation 52 of the Excise Regulations 1925 for any fuel, fuel oil or petroleum product purchased before 1 February 2004.

Select Legislative Instrument 2006 No. 173

4              Application of amendments

                The amendments made by Schedule 1 apply in relation to fuel that is imported, manufactured or acquired on or after 1 July 2006.