Excise Act 1901

PART VI - PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL  

SECTION 65   RULES FOR WORKING OUT THE VOLUME OR WEIGHT ETC. OF EXCISABLE GOODS  

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Making of rules

65(1)    
The CEO may, by legislative instrument, determine rules for working out one or more of the following:

(a) the volume of excisable goods;

(b) the weight of excisable goods;

(c) the percentage by volume of alcohol in excisable goods;

(d) the energy content of excisable goods.

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Note:

The rules may make different provision with respect to different matters or different classes of matters (see subsection 33(3A) of the Acts Interpretation Act 1901 ).

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History

S 65(1) amended by No 68 of 2011, s 3 and Sch 1 item 8, by inserting para (d), effective 1 December 2011. For transitional and application provisions see note under s 4(5) .

65(2)    
The rules may, for example:

(a) specify sampling methods; and

(b) permit minor variations between:

(i) the nominated or labelled volume of excisable goods and the actual volume of the goods; or

(ii) the nominated or labelled weight of excisable goods and the actual weight of the goods; or

(iii) the nominated or labelled volume of alcohol in excisable goods and the actual volume of alcohol in the goods;

so as to provide for unavoidable variations directly attributable to the manufacturing process.

Application of rules

65(3)    

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The rules apply to excisable goods entered for home consumption on or after the time when the rules commence.

Note:

Section 12 of the Legislation Act 2003 deals with when a legislative instrument commences.

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History

S 65(3) amended by No 126 of 2015, s 3 and Sch 1 items 200 and 201, by substituting " commence " for " take effect " and substituting the note, effective 5 March 2016. The note formerly read:

Note:

Section 12 of the Legislative Instruments Act 2003 deals with when a legislative instrument takes effect.

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History

S 65 inserted by No 74 of 2006, s 3 and Sch 1 item 60, effective 1 July 2006.

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