Excise Amendment Regulations 2006 (No. )

1 Name of Regulations

These Regulations are the Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Regulations 2006.

2 Commencement

These Regulations commence on 1 July 2006.

3 Definitions

In these Regulations:

Act means the Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Act 2006.

new Excise Act means the Excise Act 1901, as in force on and after 1 July 2006.

new Excise Tariff Table means the table in the Schedule to the Excise Tariff Act 1921, as in force on and after 1 July 2006.

old Excise Tariff Table means the table in the Schedule to the Excise Tariff Act 1921, as in force before 1 July 2006.

4 Transitional arrangements — calculations under Excise Tariff Act 1921

For clause 47 of Schedule 1 to the Act, and despite the amendments of sections 6B, 6C and 6D of the Excise Tariff Act 1921 made by the Act, if:

(a) a calculation is required to be made under any of those sections; and

(b) the calculation requires an amount of duty paid before 1 July 2006 on stabilised crude oil to be taken into account;

those sections are taken to continue to apply, on and after 1 July 2006, for the purpose of making the calculation, as if those amendments had not been made.

5 Treatment of approvals — Excise Regulations 1925

(1) For clause 47 of Schedule 1 to the Act, an approval that:

(a) was given under regulation 86 of the Excise Regulations 1925; and

(b) related to spirit entered under subitem 2 (J) of the old Excise Tariff Table; and

is taken, on and after 1 July 2006, to be an approval given under section 77FD of the new Excise Act in relation to spirit entered under item 3.5 of the new Excise Tariff Table.

(2) For clause 47 of Schedule 1 to the Act, an approval that:

(a) was given under regulation 143 of the Excise Regulations 1925; and

(b) related to spirit entered under subitem 2 (M) of the old Excise Tariff Table; and

is taken, on and after 1 July 2006, to be an approval given under section 77FF of the new Excise Act in relation to spirit entered under item 3.7 of the new Excise Tariff Table.

(3) For clause 47 of Schedule 1 to the Act, an approval that:

(a) was given under regulation 152 of the Excise Regulations 1925; and

(b) related to spirit entered under subitem 2 (P) of the old Excise Tariff Table; and

is taken, on and after 1 July 2006, to be an approval given under section 77FF of the new Excise Act in relation to spirit entered under item 3.7 of the new Excise Tariff Table.

(4) For clause 47 of Schedule 1 to the Act, an approval that:

(a) was given under regulation 117 of the Excise Regulations 1925; and

(b) related to spirit entered under subitem 2 (Q) of the old Excise Tariff Table; and

is taken, on and after 1 July 2006, to be an approval given under section 77FF of the new Excise Act in relation to spirit entered under item 3.7 of the new Excise Tariff Table.

(5) An approval to which this regulation applies may be revoked, on or after 1 July 2006, as if it were an approval given under section 77FD or 77FF of the new Excise Act, as appropriate.

(6) An approval to which this regulation applies ceases to have effect on the earlier of:

(a) the revocation of the approval under section 77FD or 77FF of the new Excise Act; and

(b) the end of 31 December 2006.

6 Treatment of entry of spirits — Spirits Regulations 1926

(1) For clause 47 of Schedule 1 to the Act, if:

(a) spirit is methylated to a standard that was prescribed in regulation 17 of the Spirits Regulations 1926 as in force before 1 July 2006; and

(b) the spirit could have been entered under subitem 2 (N) of the old Excise Tariff Table as in force before 1 July 2006; and

the entry of the spirit is permitted under item 3.8 of the new Excise Tariff Table.

(2) Subregulation (1) ceases to have effect at the earlier of:

(a) the determination of a formula under section 77FG of the new Excise Act in relation to spirit entered under item 3.8 of the new Excise Tariff Table; and

(b) the end of 31 December 2006.

7 Treatment of approval to take delivery of spirits — Spirits Regulations 1926

(1) For clause 47 of Schedule 1 to the Act, an approval that:

(a) was an approval to take delivery of spirit under subitem 2 (N) of the old Excise Tariff Table; and

(b) related to spirit that was:

(i) methylated for a special purpose prescribed in the Spirits Regulations 1926; and

(ii) methylated to a standard prescribed in those Regulations; and

(iii) entered under subitem 2 (N) of the old Excise Tariff Table; and

is taken, on and after 1 July 2006, to be an approval given under section 77FF of the new Excise Act in relation to spirit entered under item 3.7 of the new Excise Tariff Table.

(2) For subregulation (1), a standard that:

(a) was prescribed in regulation 19 of the Spirits Regulations 1926; and

(b) was in force immediately before 1 July 2006;

is taken to continue in force on and after 1 July 2006.

(3) An approval to which subregulation (1) applies may be revoked, on or after 1 July 2006, as if it were an approval given under section 77FF of the new Excise Act.

(4) An approval to which subregulation (1) applies ceases to have effect at the earlier of:

(a) the revocation of the approval under section 77FF of the new Excise Act (as applied by subregulation (3)); and

(b) the end of 31 December 2006.