Excise Amendment Regulations 1999 (No. 2)
Statutory Rules 1999 No. 265
I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Excise Act 1901.
Dated 10 November 1999.
Governor-General
By His Excellency’s Command,
C. R. KEMP
Excise Amendment Regulations 1999 (No. 2)1
made under the
Contents
Page
1 Name of Regulations
2 Commencement
3 Amendment of Excise Regulations 1925
Schedule 1 Amendments
These Regulations are the Excise Amendment Regulations 1999 (No. 2).
These Regulations commence on 15 November 1999.
3 Amendment of Excise Regulations 1925
Schedule 1 amends the Excise Regulations 1925.
(regulation 3)
[1] Paragraph 50 (1) (zo)
omit
[2] Subparagraph 50 (1) (zq) (ii)
omit
per litre.
insert
per litre;
[3] After paragraph 50 (1) (zq)
insert
(zr) excise duty is payable on diesel fuel that:
(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and
(ii) is for any of the following demonstrated uses:
(A) as a solvent;
(B) in road construction (otherwise than as a fuel);
(C) as a mould release agent (otherwise than as a fuel);
(D) another use (otherwise than as a fuel) approved by a Collector; and
(iii) is delivered in accordance with a permission given under section 61C of the Act for a demonstrated use otherwise than as a fuel;
(zs) excise duty has been paid on diesel fuel that:
(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and
(ii) is demonstrated to have been used:
(A) as a solvent; or
(B) in road construction (otherwise than as a fuel); or
(C) as a mould release agent (otherwise than as a fuel); or
(D) for another use (otherwise than as a fuel);
(zt) excise duty is payable on petroleum, or shale spirit, that:
(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and
(ii) is not gasoline; and
(iii) has a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus; and
(iv) is for either of the following demonstrated uses:
(A) as a solvent;
(B) another use (otherwise than as a fuel) approved by a Collector; and
(v) is delivered in accordance with a permission given under section 61C of the Act for a demonstrated use otherwise than as a fuel;
(zu) excise duty has been paid on petroleum, or shale spirit, that:
(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and
(ii) is not gasoline; and
(iii) has a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus; and
(iv) is demonstrated to have been used:
(A) as a solvent; or
(B) for another use (otherwise than as a fuel);
(zv) excise duty is payable on kerosene that:
(i) is a clean fuel within the meaning of subsection 4 (1) of the Act; and
(ii) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and
(iii) is delivered in accordance with a permission given under section 61C of the Act for use, by a business entity, in an internal combustion engine used for the propulsion of a marine vessel;
(zw) excise duty has been paid on kerosene that:
(i) is a clean fuel within the meaning of subsection 4 (1) of the Act; and
(ii) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and
(iii) has been used, by a business entity, in an internal combustion engine used for the propulsion of a marine vessel;
(zx) excise duty is payable on a recycled product that:
(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and
(ii) is not recycled diesel fuel or recycled gasoline; and
(iii) is demonstrated to be for use for the purpose for which it was used before being recycled; and
(iv) is delivered in accordance with a permission given under section 61C of the Act for the use for which it was recycled;
(zy) excise duty has been paid on a recycled product that:
(i) is classified to item 11 in the Schedule to the Excise Tariff Act 1921; and
(ii) is not recycled diesel fuel or recycled gasoline; and
(iii) has been used for the purpose for which it was used before being recycled.
Notes
1. These Regulations amend Statutory Rules 1925 No. 181, as amended by 1926 No. 70; 1928 No. 131; 1929 Nos. 74, 92 and 97; 1930 No. 71; 1931 Nos. 25 and 43; 1932 Nos. 13, 51, 105 and 129; 1933 Nos. 37 and 103; 1934 Nos. 9, 65 and 76; 1936 Nos. 26, 56 and 99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942 Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955 Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111 and 374; 1981 Nos. 163, 242 and 275; 1982 Nos. 138 and 254; 1983 No. 306; 1984 Nos. 19, 126, 219 and 320; 1985 Nos. 13, 75, 127, 137, 141, 142, 234, 307 and 357; 1986 Nos. 78, 173, 249, 295 and 338; 1987 No. 28, 123, 161 and 212; 1988 Nos. 135, 216 and 388; 1989 Nos. 61, 102, 158, 307, 327 and 408; 1990 Nos. 7, 124, 218, 221, 223 and 236; 1991 Nos. 110, 317 and 383; 1992 Nos. 62, 327, 345 and 446; 1994 Nos. 81 and 316; 1995 Nos. 100, 314, 351 and 425; 1997 Nos. 340, 384, 388 and 423; 1998 Nos. 274, 275 and 277; 1999 No. 213.
2. Made by the Governor-General on 10 November 1999, and notified in the Commonwealth of Australia Gazette on 15 November 1999.