EXCISE ACT 1901

PART VIIAA - SPECIAL PROVISIONS RELATING TO SPIRITS  

SECTION 77FJ   PERSON MUST NOT ABSTRACT DENATURING SUBSTANCES IN SPIRIT CLASSIFIED TO SUBITEM 3.8  

77FJ(1)  
A person commits an offence if:


(a) spirit classified to subitem 3.8 of the Schedule to the Excise Tariff Act 1921 is delivered for home consumption; and


(b) the person abstracts the whole or a part of a denaturing substance from the spirit; and


(c) the person has not been given permission by the CEO to abstract the whole or the part of the denaturing substance.

Penalty: 50 penalty units.

77FJ(2)  
The CEO may, in writing, give a person permission to abstract the whole or a part of a denaturing substance for the purposes of paragraph (1)(c).

77FJ(3)  
A permission under subsection (2) is not a legislative instrument.




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