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  

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.

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 ).

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)  


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.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.