Excise Amendment Regulation 2012 (No. 3) (190 of 2012)

Schedule 1   Amendments

[5]   After regulation 2

insert

3 Eligible breweries

An eligible brewery is a brewery that:

(a)is operated by an entity that is legally and economically independent of any other entity that operates a brewery; and

(b)sells beer (whether wholesale or retail), on which excise has been paid, directly from the manufacturing premises of the brewery.