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
6 At the end of Part VIIA
77FA Excise duty to be paid according to labelled alcoholic strength of certain beverages
(a) an alcoholic beverage is entered for home consumption; and
(b) the percentage by volume of the alcoholic content of the alcoholic beverage indicated on the label of the beverage exceeds the actual percentage by volume of the alcoholic content of the beverage;
excise duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.
(2) If the manufacturer of an alcoholic beverage of a particular kind enters the beverage for home consumption in a labelled form and also in an unlabelled form, then, for the purposes of subsection (1), alcoholic beverage of that kind that is entered for home consumption in an unlabelled form is to be treated as if it had been labelled by the manufacturer as having the same percentage by volume of alcoholic content as alcoholic beverage of that kind entered for home consumption by the manufacturer in a labelled form.
77FB Rules for working out strength of alcoholic beverages
(1) The CEO may, by instrument in writing, determine, in relation to an alcoholic beverage included in a class of alcoholic beverages, rules for working out the percentage by volume of alcohol in the beverage.
(2) Without limiting the generality of subsection (1), rules determined by the CEO for working out the percentage by volume of alcohol in an alcoholic beverage:
(a) may specify sampling methods; and
(b) may, for the purposes of working out the excise duty payable, permit minor variations between the nominated or labelled volume of alcohol in the beverage and the actual volume of alcohol in the beverage so as to provide for unavoidable variations directly attributable to the manufacturing process.
(3) The CEO may make different determinations for alcoholic beverages included in different classes of alcoholic beverages.
(4) A determination applicable to an alcoholic beverage included in a class of alcoholic beverages applies only to an alcoholic beverage in that class that is entered for home consumption on or after the making of the determination.
(5) Nothing in subsection (4) prevents the making of an original determination under this section that applies to alcoholic beverages that are entered for home consumption before the making of the determination but on or after the date of commencement of this section.
(6) The CEO makes a determination public:
(a) by publishing it; and
(b) by publishing notice of it in the Gazette.
(7) The notice in the Gazette must include a brief description of the contents of the determination.
(8) The determination is made at the later of the time when it is published and the time when notice of it is published in the Gazette.