S 77FB repealed by No 74 of 2006, s 3 and Sch 1 item 71, effective 1 July 2006. Despite this amendment, section 77FB, as in force immediately before 1 July 2006, continues in effect, after that commencement, until the first set of rules made under section 65 of the
Excise Act 1901
after 1 July 2006 take effect. S 77FB formerly read:
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.
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:
may specify sampling methods; and
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.
The CEO may make different determinations for alcoholic beverages included in different classes of alcoholic beverages.
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.
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.
The CEO makes a determination public:
by publishing it; and
by publishing notice of it in the
The notice in the
must include a brief description of the contents of the determination.
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