57AAEligibility with respect to refund on petrol

57AA Eligibility with respect to refund on petrol

(1) A refund of Excise duty is not to be allowed in a circumstance specified in paragraph 50(1)(v) unless: (a) the applicant for the refund keeps such records as to enable an officer to readily determine and verify: (i) the volume of petrol returned; and (ii) that Excise duty has been paid on the petrol returned to the manufacturer or to a warehouse; and (b) in the case of the return of contaminated petrol: (i) notice of the proposed return of that petrol to a manufacturer or to a warehouse has been given to and received by an officer before the return of the petrol; and (ii) the composition of the contaminated petrol and the ratios of petrol and other substance present in the contaminated petrol has, where required, been determined by analysis in accordance with subregulation (2). (2) The amount of petrol present in a quantity of contaminated petrol is to be determined as follows: (a) an officer may require that a sample of the contaminated petrol be taken for analysis to determine the composition of the contaminated petrol and the ratios of petrol and other substance present in the contaminated petrol; and (b) if the officer so determines, the sample taken under paragraph (a) must be taken in the presence of an officer; and (c) the analysis of the sample must be undertaken in a laboratory that is a registered member of the National Association of Testing Authorities Australia. (3) The cost of the analysis referred to in paragraph (2)(c) is to be borne by the applicant for the refund. (4) The amount of any refund of Excise duty in respect of petrol on which duty has been paid is to be based on the rate of duty applicable in relation to that petrol at the time that the petrol was entered for home consumption. (5) In this regulation:

contaminated petrol means petrol that has been contaminated by being mixed with another substance.

petrol has the same meaning as in subregulation 50(6).