Excise Act 1901
(a) an alcoholic beverage is entered for home consumption; and
(b) the percentage by volume of the alcoholic content of the alcoholic beverage indicated on the label of the beverage exceeds the actual percentage by volume of the alcoholic content of the beverage;
excise duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.77FA(2)
If the manufacturer of an alcoholic beverage of a particular kind enters the beverage for home consumption in a labelled form and also in an unlabelled form, then, for the purposes of subsection (1), alcoholic beverage of that kind that is entered for home consumption in an unlabelled form is to be treated as if it had been labelled by the manufacturer as having the same percentage by volume of alcoholic content as alcoholic beverage of that kind entered for home consumption by the manufacturer in a labelled form.
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