CTHIn ForceLegislation
Excise Regulation 2015
15When drawback of excise duty is not payable
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15 When drawback of excise duty is not payable
(1) Drawback of excise duty is not payable on the following: (a) stabilized crude petroleum oil; (b) condensate; (c) liquid petroleum obtained from naturally occurring petroleum gas. (2) Drawback of excise duty is not payable on the exportation of goods if: (a) the excise duty paid on the goods has been refunded; or (b) after exportation, the goods are re‑landed in Australia; or (c) the goods are relevant fuel.