Customs Act 1901

PART VIII - THE DUTIES  

Division 1AA - Calculation of duty on certain alcoholic beverages  

SECTION 153AC   RULES FOR WORKING OUT STRENGTH OF PRESCRIBED ALCOHOLIC BEVERAGES  

153AC(1)    

The Comptroller-General of Customs 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.

153AC(2)    

Without limiting the generality of subsection (1), rules determined by the Comptroller-General of Customs 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 customs 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.

153AC(3)    

The Comptroller-General of Customs may make different determinations for alcoholic beverages included in different classes of alcoholic beverages.

153AC(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, or delivered into, home consumption on or after the making of the determination.

153AC(5)    

The Comptroller-General of Customs makes a determination public:

(a) by publishing it; and

(b) by publishing notice of it in the Gazette .

153AC(6)    
The notice in the Gazette must include a brief description of the contents of the determination.

153AC(7)    
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 .