Excise Laws Amendment Act (No. 1) 2002 (107 of 2002)

Schedule 1   Amendments to protect the revenue and improve administration concerning alcoholic beverages

Excise Act 1901

5   Section 77A

Insert:

alcoholic beverage means goods:

(a) classified to item 1; or

(b) classified between subitems 2(A) and 2(H) inclusive; or

(c) classified to subitem 2(O);

of the Schedule to the Excise Tariff Act 1921.