Excise Regulations (Amendment) 1997
(340 of 1997)
8 December 1997
Made under Excise Act 1901
1. Amendment
1.1 The Excise Regulations are amended as set out in these Regulations.
[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s 48.
2. Regulation 2 (Definitions)
2.1 Subregulation 2 (1) (definition of "spirituous beverages"):
Omit the definition.
2.2 Subregulation 2 (1):
Insert the following definition:
" 'beverages containing distilled alcohol' means beverages that come within subitem 2 (H) of the Schedule to the Excise Tariff Act 1921;".
3. Part XX
3.1 Heading:
Omit the heading, substitute:
" PART XX - LIQUEURS OR BEVERAGES CONTAINING DISTILLED ALCOHOL ".
4. Regulation 224 (Application for licence to manufacture)
4.1 Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
5. Regulation 225 (Licensing of premises)
5.1 Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
6. Regulation 227 (Security for licence to manufacture)
6.1 Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
7. Regulation 228 (Security of licensed premises)
7.1 Subregulation 228 (1):
Omit "spirituous beverages" (twice occurring), substitute "liqueurs or beverages containing distilled alcohol".
7.2 Paragraph 228 (3) (d):
Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
8. Regulation 229 (Factory plant and equipment)
8.1 Subregulation 229 (1):
Omit "spirituous beverages" (twice occurring), substitute "liqueurs or beverages containing distilled alcohol".
8.2 Paragraph 229 (3) (a):
Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
8.3 Subregulation 229 (4):
Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
9. Regulation 232 (Goods stored on licensed premises)
9.1 Subregulation 232 (3):
Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
9.2 Subregulation 232 (5):
Omit "spirituous beverages" (twice occurring), substitute "liqueurs or beverages containing distilled alcohol".
10. Regulation 234A (Dutiable content)
10.1 Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
11. Regulation 234B (Allowance for waste)
11.1 Paragraphs 234B (a) and (b):
Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
12. Regulation 234C (Removal from factory)
12.1 Subregulations 234C (1) and (2):
Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
12.2 Paragraphs 234C (3) (a), (b) and (d):
Omit "spirituous beverage", substitute "liqueur or beverage containing distilled alcohol".
13. Regulation 234D (Labelling)
13.1 Paragraph 234D (2) (a):
Omit "spirituous beverage", substitute "liqueur or beverage containing distilled alcohol".
13.2 Subregulation 234D (3)
Omit "spirituous beverage", substitute "liqueur or beverage containing distilled alcohol".
13.3 Subregulation 234D (4):
Omit "spirituous beverage" (wherever occurring), substitute "liqueur or beverage containing distilled alcohol".
13.4 Subregulation 234D (5):
Omit "spirituous beverage" (wherever occurring), substitute "liqueur or beverage containing distilled alcohol".
14. Regulation 244 (Excisable goods for section 57 of the Act)
14.1 Paragraph 244 (1) (h):
Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
15. Schedule 2
15.1 Item 1 (column 2):
Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".
15.2 Item 5 (columns 2 and 3):
Omit "spirituous beverages", substitute "liqueurs or beverages containing distilled alcohol".