Excise Act 1901

Part VIIA (heading) substituted by No 107 of 2002, s 3 and Sch 1 item 4, effective 7.30 pm (by legal time in the Australian Capital Territory) on 14 May 2002. The heading formerly read:

PART VIIA - SPECIAL PROVISIONS RELATING TO BEER

S 77B repealed by No 74 of 2006, s 3 and Sch 1 item 69, effective 1 July 2006. Despite this amendment, section 77B, as in force immediately before 1 July 2006, continues in effect, after that date, until the first set of rules made under section 65 of the Excise Act 1901 after 1 July 2006 take effect. S 77B formerly read:

77B(1)
For the purposes of the Excise Acts in their application to beer that is entered for home consumption after 31 January 1989 in a bulk container, the container in which the beer is packaged shall be treated as containing:

(a) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered before 30 June 1991 and the actual volume of the contents of the container does not exceed 101.5% of the nominated volume - the nominated volume;

(b) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered before 30 June 1991 and the actual volume of the contents of the container exceeds 101.5% of the nominated volume - a volume equal to the sum of:

(i) the nominated volume; and

(ii) the volume by which the actual volume of the contents of the container exceeds 101.5% of the nominated volume;

(c) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered after 30 June 1991 and the actual volume of the contents of the container does not exceed 101% of the nominated volume - the nominated volume;

(d) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered after 30 June 1991 and the actual volume of the contents of the container exceeds 101% of the nominated volume - a volume equal to the sum of:

(i) the nominated volume; and

(ii) the volume by which the actual volume of the contents of the container exceeds 101% of the nominated volume; or

(e) if the volume of the contents of the container is not nominated for the purpose of the entry - the actual volume of the contents of the container;

and duty on beer so entered shall be fixed accordingly.

77B(2)
For the purposes of the application of the Excise Acts in their application to beer that is entered for home consumption after 31 January 1989 in a container other than a bulk container, the container in which the beer is packaged shall be treated as containing:

(a) if the volume of the contents of the container is indicated on a label printed on, or attached to, the container and the actual volume of the contents of the container does not exceed 101.5% of the volume so indicated - the volume so indicated;

(b) if the volume of the contents of the container is indicated on a label printed on, or attached to, the container and the actual volume of the contents of the container exceeds 101.5% of the volume so indicated - a volume equal to the sum of:

(i) the volume so indicated; and

(ii) the volume by which the actual volume of the contents of the container exceeds 101.5% of the volume so indicated; or

(c) if the volume of the contents of the container is not indicated on a label printed on, or attached to, the container - the actual volume of the contents of the container;

and duty on beer so entered shall be fixed accordingly.

77B(3)
In determining, for the purposes of this section, the volume of the contents of containers entered for home consumption, an officer is not required to take a measurement of the contents of each container so entered but may employ such methods of sampling as are approved in writing by the CEO for the purpose.

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History

S 77B(3) amended by No 25 of 2001, s 3 and Sch 2 item 56, by substituting ``an officer'' for ``the Customs'', effective 4 May 2001.