Excise Amendment Regulations 2000 (No. 1) (116 of 2000)

10

Where spirits that are liable to duties of Customs are to be used in the manufacture of other excisable beverages

(1) The manufacturer of the resulting beverage must be a holder of:

(a) a licence under the Act to manufacture the other excisable beverage; or

(b) a spirit maker's licence under the Distillation Act 1901.

(2) The resulting beverage must be an other excisable beverage.

(3) The resulting beverage must contain a greater proportion by volume of alcohol manufactured in Australia than of other alcohol.