EXCISE ACT 1901
If spirit classified to subitem 3.5 or 3.7 of the Schedule to the Excise Tariff Act 1921 is delivered for home consumption, a Collector may request, in writing, the person holding the approval concerned to account to the satisfaction of the Collector that the spirit has been used for the purpose specified in the approval. 77FH(2)
If spirit classified to subitem 3.6 of the Schedule to the Excise Tariff Act 1921 is:
(a) delivered for home consumption; and
(b) delivered to a person who is included in a class determined under section 77FE of this Act;
a Collector may request, in writing, the person to account to the satisfaction of the Collector that the spirit has been used for an industrial, manufacturing, scientific, medical, veterinary or educational purpose.Payment of duty equivalent 77FH(3)
If a person does not account as requested under subsection (1) or (2), the person must, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty that would have been payable on the spirit if:
(a) there had been no approval or determination (as the case requires); and
(b) the spirit had been entered for home consumption on the day on which the Collector made the demand.
Subitems 3.1, 3.2 and 3.10 of the Schedule to the Excise Tariff Act 1921 set out the non-free rates of duty for spirit.
This section does not affect the liability of a person arising under or because of:
(a) any other provision of this Act; or
(b) a security given under this Act. Request or demand not a legislative instrument 77FH(5)
The following are not legislative instruments:
(a) a request under subsection (1) or (2);
(b) a demand under subsection (3).
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