These regulations, which come into force on 22 July 2022, amend the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2022 (the amendment regulations). The amendment regulations align the rate of refund of excise duty and excise-equivalent duty on motor spirits (duty) with the 25 cents per litre reduction in duty that was established by the Excise and Excise-equivalent Duties Table (Temporary Reduction of Motor Spirits Duty) Amendment Order 2022.

That 25 cents per litre reduction in duty was initially established as a temporary reduction to apply for a period of 3 months from 15 March 2022 until 15 June 2022. That period was extended by a further 2 months to 16 August 2022 by the Excise and Excise-equivalent Duties Table (Temporary Reduction of Motor Spirits Duty) Amendment Order 2022 Amendment Order 2022. A further extension to 31 January 2023 is to be implemented by a further order, and these regulations will align the rates of refund for the same period. This is achieved by delaying the commencement of regulation 5 of the amendment regulations (which resets the rate of refund to the rate that applied before the temporary reduction was implemented) until 1 February 2023.