CTHRepealedLegislation
Excise Regulations 1925
52DRemission, rebate or refund of excise duty—LPG
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52D Remission, rebate or refund of excise duty—LPG
(1) This regulation applies to LPG that is used or delivered: (a) in a circumstance mentioned in item 9 of Schedule 1; and (b) between 1 July 2012 and 30 June 2013. (2) The amount of remission, rebate or refund of duty allowed for LPG, expressed in cents, is determined by using the formula:
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where: L is the quantity of LPG, expressed in litres, that is used or delivered by a licensed person or holder of a permission under section 61C of the Act: (a) in a circumstance mentioned in item 9 of Schedule 1; and (b) during the period mentioned in paragraph (1)(b).