Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Regulations 2004

5 Entitlement to refunds

(1)

A person is entitled, under section 41 of the Act, to a refund of the excise duty, excise-equivalent duty, and goods and services tax charged in respect of motor spirits to the extent that the motor spirits are used—

(a)

as fuel in an exempted vehicle; or

(b)

as fuel in a licensed vehicle; or

(c)

as fuel in a commercial vessel; or

(d)

for search and rescue purposes in a dedicated rescue vessel; or

(e)

for commercial purposes otherwise than as fuel in any motor vehicle, vessel, or aircraft.

(2)

A person is entitled, under section 41 of the Act, to a refund of the excise duty, excise-equivalent duty, and goods and services tax charged in respect of compressed natural gas or liquefied petroleum gas to the extent that the compressed natural gas or the liquefied petroleum gas is used—

(a)

as fuel in an exempted vehicle; or

(b)

as fuel in a licensed vehicle; or

(c)

for commercial purposes otherwise than as fuel in a motor vehicle; or

(d)

for domestic purposes.

(3)

Nothing in this regulation applies to any motor spirits, compressed natural gas, or liquefied petroleum gas used as fuel for a motor vehicle that is mainly used in vehicle races or trials or other sporting events.

(4)

Nothing in this regulation applies to any motor spirits, compressed natural gas, or liquefied petroleum gas in respect of which an exemption from or refund of excise duty or excise-equivalent duty has been granted under any other enactment.

Regulation 5(2)(c): amended, on 29 March 2007, by regulation 4 of the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2007 (SR 2007/36).

Regulation 5(2)(d): added, on 29 March 2007, by regulation 4 of the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2007 (SR 2007/36).