Excise Amendment Regulations 2000 (No. 1) (116 of 2000)
Schedule 1 Amendments
Part 1 Amendments
[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. |
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