Australian GovernmentThis legislative determination has been repealed by EXC 2014/2 - Excise (Concessional spirits - class of persons) Determination 2014 (No.1)
Excise Act 1901Under section 77FE of the Excise Act 1901 (Excise Act), I make the following determination:
1. This determination may be cited as the Excise (Class of persons-health care practitioners) Determination 2006 (No. 4).
2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003.
3. This determination commences on I July 2006.
4. This determination applies to spirit delivered for home consumption on or after 1 July 2006.
5. Under subsection 77FE(1) of the Excise Act, the CEO may determine a class of persons for the purposes of subitem 3.6 of the Schedule to the Excise Tariff Act 1921 (the Excise tariff).
6. Persons who are members of a class of persons may receive spirit at the free rate of duty up to the quantity specified in the determination without the need for a specific approval.
7. The persons may use the spirit only for an industrial, manufacturing, scientific, medical, veterinary or educational purpose.
8. In this determination:
CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act).
health care practitioner means:
- a doctor, dentist, pharmacist, registered nurse or other health care practitioner registered under the law of a State or Territory; or
- an acupuncturist, herbalist, homeopath or naturopath certified as exempt from the operation of Part 3-3 of the Therapeutic Goods Act 1989.
Class of persons
9. Health care practitioners constitute a class of persons for the purposes of subitem 3.6 of the Excise tariff.
Quantity of spirit
10. Persons in the class of persons specified in this determination may take delivery of spirit containing up to 200 litres of alcohol by volume per annum.
11. For the purposes of this determination, the volume of alcohol may be determined by reference to the stated volume and strength of the spirit as packaged.
Dated this 30th day of June 2006
Paul Dennis Southwell
Acting Deputy Commissioner and Delegate of the Commissioner of Taxation
Paul Dennis Southwell
Registration Number: F2006L02179
Registration Date: 30 June 2006
Related Explanatory Statements:EXC 2006/13 - Explanatory statement