Document ID: chunk:federal_register_of_legislation:F2024C00528:clause:1_1
Version: federal_register_of_legislation:F2024C00528
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 66728–67497

1  Circumstances in which remission, rebate or refund may be made on application, or without an application if the goods are lost, destroyed or otherwise ceased to exist
 (1) For section 8, the following table sets out the circumstances in which:
 (a) a remission, rebate or refund of excise duty may be made by the CEO if an application for the remission, rebate or refund is made in accordance with section 10; or
 (b) a remission of excise duty may be made by the CEO without an application being made if the goods mentioned in the circumstance:
 (i) have been totally lost or destroyed; or
 (ii) have otherwise ceased to exist.

Circumstances for remission, rebate or refund on application
Item                                                          Circumstance