Excise Tariff Amendment Act (No. 2) 2002 (108 of 2002)

Schedule 1   Amendment to protect the revenue

Excise Tariff Act 1921

1   The Schedule (commencing note relating to the volume of alcohol contained in goods)

Repeal the note, substitute:

The volume of alcohol contained in goods:

(a) is to be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius; and

(b) if a calculation for the purpose of ascertaining that volume is made by reference to the specific gravity of alcohol - is to be so made on the basis that, at a temperature of 20 degrees Celsius and in vacuum, the specific gravity of alcohol in relation to water is 0.79067; and

(c) subject to the requirements of paragraphs (a) and (b) - may be ascertained in accordance with the rules (if any) made for that purpose under section 77FB of the Excise Act 1901; and

(d) if the circumstances set out in section 77FA of the Excise Act 1901 apply and for the purposes of working out the duty payable on the goods - is to be ascertained in accordance with that last-mentioned section.