Federal Register of Legislation - Australian Government

Primary content

Regulations as made
These regulations amend the Excise Regulation 2015 to extend the alcohol manufacturers excise refund scheme cap from $30,000 to $100,000 per financial year.
Administered by: Treasury
Registered 23 Nov 2018
Tabling HistoryDate
Tabled HR26-Nov-2018
Tabled Senate27-Nov-2018
Date of repeal 23 Jul 2019
Repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003
Table of contents.

Commonwealth Coat of Arms of Australia

 

Excise Amendment (Supporting Brewers and Distillers) Regulations 2018

I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 21 November 2018

Peter Cosgrove

Governor‑General

By His Excellency’s Command

Stuart Robert

Assistant Treasurer

 

 

 

 

  

  


Contents

1............ Name............................................................................................................................. 1

2............ Commencement............................................................................................................. 1

3............ Authority....................................................................................................................... 1

4............ Schedules...................................................................................................................... 1

Schedule 1—Amendments                                                                                                                          2

Part 1—Main amendments                                                                                                                   2

Excise Regulation 2015                                                                                                                        2

Part 2—Application of amendments                                                                                               3

Excise Regulation 2015                                                                                                                        3

 


1  Name

                   This instrument is the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018.

2  Commencement

             (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  The whole of this instrument

The day after this instrument is registered.

24 November 2018

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

             (2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

                   This instrument is made under the Excise Act 1901.

4  Schedules

                   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1Amendments

Part 1Main amendments

Excise Regulation 2015

1  Subclause 1(1) of Schedule 1 (table item 21, column headed “Circumstance”, subparagraph (c)(i))

Omit “$30,000”, substitute “$100,000”.

2  Subclause 1(5) of Schedule 1 (formula)

Repeal the formula, substitute:

Part 2Application of amendments

Excise Regulation 2015

3  At the end of Part 8

Add:

61  Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018

                   The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.