EXCISE ACT 1901

PART VIIAA - SPECIAL PROVISIONS RELATING TO SPIRITS  

SECTION 77FE   SPIRIT FOR AN INDUSTRIAL, MANUFACTURING, SCIENTIFIC, MEDICAL, VETERINARY OR EDUCATIONAL PURPOSE - CLASS DETERMINATIONS  

77FE(1)  
The CEO may, by legislative instrument, determine a class of persons for the purposes of subitem 3.6 of the Schedule to the Excise Tariff Act 1921 .

77FE(2)  
For the purposes of that subitem, the determination may also specify a quantity of spirit that a person included in the class may use in a calendar month or a calendar year.

Note:

See also section 77FH (about payment of duty equivalent if spirit is delivered to a person included in such a class and the person does not use the spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose).




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