Excise Amendment Regulations 2000 (No. 1)
(116 of 2000)
15 June 2000
Made under Excise Act 1901
1 Name of Regulations
These Regulations are the Excise Amendment Regulations 2000 (No. 1).
2 Commencement
These Regulations commence on 1 July 2000.
3 Amendment of Excise Regulations 1925
Schedule 1 amends the Excise Regulations 1925.
Schedule 1 Amendments
Part 1 Amendments
[1] Subregulation 2 (1), after definition of domestic free market sale
insert
other excisable beverage has the meaning given by the Schedule to the Excise Tariff Act 1921.
[2] Part XX, heading
substitute
Part XX Liqueurs or other excisable beverages
[3] Schedule 2, after item 9
insert
|
10 |
Where spirits that are liable to duties of Customs are to be used in the manufacture of other excisable beverages |
(1) The manufacturer of the resulting beverage must be a holder of: (a) a licence under the Act to manufacture the other excisable beverage; or (b) a spirit maker's licence under the Distillation Act 1901. (2) The resulting beverage must be an other excisable beverage. (3) The resulting beverage must contain a greater proportion by volume of alcohol manufactured in Australia than of other alcohol. |
Part 2 Additional amendments
[4] Additional amendments
|
Provision |
omit |
insert |
|---|---|---|
|
Regulation 224 |
beverages containing distilled alcohol |
other excisable beverages |
|
Paragraph 224 (a) |
factory; |
factory; and |
|
Paragraph 224 (b) |
requires; |
requires; and |
|
Regulation 225 |
beverages containing distilled alcohol. |
other excisable beverages. |
|
Regulation 227 |
beverages containing distilled alcohol |
other excisable beverages |
|
Subregulation 228 (1) |
beverages containing distilled alcohol |
other excisable beverages |
|
Subregulation 228 (1) |
beverages containing distilled alcohol. |
other excisable beverages. |
|
Paragraph 228 (3) (a) |
width; |
width; and |
|
Paragraph 228 (3) (b) |
netting; |
netting; and |
|
Paragraph 228 (3) (d) |
beverages containing distilled alcohol |
other excisable beverages |
|
Subregulation 228 (4) |
he may |
the Collector may |
|
Subregulation 229 (1) |
he is licensed |
the manufacturer is licensed |
|
Subregulation 229 (1)
|
beverages containing distilled alcohol
|
other excisable beverages |
|
Paragraph 229 (3) (a) |
his factory |
the factory |
|
Paragraph 229 (3) (a) |
beverages containing distilled alcohol; |
other excisable beverages; and |
|
Paragraph 229 (3) (b) |
his factory; |
the factory; and |
|
Subregulation 229 (4) |
beverages containing distilled alcohol |
other excisable beverages |
|
Subregulation 232 (3) |
beverages containing distilled alcohol. |
other excisable beverages. |
|
Subregulation 232 (5) |
his possession, |
the manufacturer's possession, |
|
Subregulation 232 (5) |
beverages containing distilled alcohol, |
other excisable beverages, |
|
Subregulation 232 (5) |
beverages containing distilled alcohol. |
other excisable beverages. |
|
Regulation 234 |
he considers |
the officer considers |
|
Regulation 234A |
beverages containing distilled alcohol |
other excisable beverages |
|
Regulation 234B |
he considers |
the Collector considers |
|
Paragraph 234B (a) |
beverages containing distilled alcohol; and |
other excisable beverages; and |
|
Paragraph 234B (b) |
beverages containing distilled alcohol. |
other excisable beverages. |
|
Subregulation 234C (1) |
beverages containing distilled alcohol |
other excisable beverages |
|
Subregulation 234C (2) |
beverages containing distilled alcohol |
other excisable beverages |
|
Paragraph 234C (2) (a) |
the next succeeding regulation; |
regulation 234D; or |
|
Paragraph 234C (3) (a) |
him |
the manufacturer |
|
Paragraph 234C (3) (a) |
beverage containing distilled alcohol |
other excisable beverage |
|
Paragraph 234C (3) (a) |
Australia; |
Australia; and |
|
Paragraph 234C (3) (b) |
beverage containing distilled alcohol in the container; |
other excisable beverage in the container; and |
|
Paragraph 234C (3) (d) |
beverage containing distilled alcohol |
other excisable beverage |
|
Paragraph 234D (2) (a) |
beverage containing distilled alcohol; |
other excisable beverage; and |
|
Subregulation 234D (3) |
beverage containing distilled alcohol |
other excisable beverage |
|
Subregulation 234D (4)
|
beverage containing distilled alcohol (twice occurring) |
other excisable beverage |
|
Paragraph 234D (4) (a)
|
beverage containing distilled alcohol (twice occurring) |
other excisable beverage |
|
Paragraph 234D (4) (a) |
manufactured; |
manufactured; and |
|
Paragraph 234D (4) (b) |
beverage containing distilled alcohol |
other excisable beverage |
|
Paragraph 234D (4) (b) |
Australia; |
Australia; and |
|
Paragraph 234D (4) (c) |
beverage containing distilled alcohol; |
other excisable beverage; and |
|
Paragraph 234D (4) (d) |
beverage containing distilled alcohol |
other excisable beverage |
|
Paragraph 234D (4) (e) |
beverage containing distilled alcohol |
other excisable beverage |
|
Subregulation 234D (5) |
beverage containing distilled alcohol |
other excisable beverage |
|
Paragraph 234D (5) (a)
|
beverage containing distilled alcohol (twice occurring) |
other excisable beverage |
|
Paragraph 234D (5) (b) |
beverage containing distilled alcohol |
other excisable beverage |
|
Paragraph 244 (1) (h) |
beverages containing distilled alcohol. |
other excisable beverages. |
|
Schedule 2, item 1, column 2 |
beverages containing distilled alcohol, |
other excisable beverages, |
|
Schedule 2, item 5, column 2 |
beverages containing distilled alcohol |
other excisable beverages |
|
Schedule 2, item 5, column 3 |
beverages containing distilled alcohol |
other excisable beverages |