Document ID: chunk:federal_register_of_legislation:F2024C00528:reg:15
Version: federal_register_of_legislation:F2024C00528
Segment Type: reg
Provision Reference: reg 15
Character Range: 23043–23559

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.

Division 3—Conditions relating to drawback