These regulations, which come into force on 24 February 2023, amend the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2022 (the principal regulations).

The principal 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 (the Table amendment order). The Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2022 Amendment Regulations (No 3) 2022 (the amendment regulations) came into force on 30 January 2023 and implemented a phased return to full rates, in line with changes to the Table amendment order.

The effect of these regulations is to undo the changes to the principal regulations made by the amendment regulations and to align the principal regulations with the changes that will be made to the Table amendment order by a subsequent amendment order. The net result is that the reduction will apply until 30 June 2023, with full rates returning on 1 July 2023.