Excise Amendment Regulation 2012 (No. 3) (190 of 2012)
Schedule 1 Amendments
[5] After regulation 2
insert
3 Eligible breweries
An eligible brewery is a brewery that:
(a)is operated by an entity that is legally and economically independent of any other entity that operates a brewery; and
(b)sells beer (whether wholesale or retail), on which excise has been paid, directly from the manufacturing premises of the brewery.
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