Excise Amendment (Alcoholic Beverages) Act 2000 (Cth)

Excise Amendment (Alcoholic Beverages) Act 2000

No. 85, 2000

Excise Amendment (Alcoholic Beverages) Act 2000

No. 85, 2000

An Act to amend the Excise Act 1901, and for related purposes

Contents

Excise Amendment (Alcoholic Beverages) Act 2000

No. 85, 2000

An Act to amend the Excise Act 1901, and for related purposes

[Assented to 30 June 2000]

The Parliament of Australia enacts:

1Short title

This Act may be cited as the Excise Amendment (Alcoholic Beverages) Act 2000.

2Commencement

This Act commences on 1 July 2000.

3Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendment of the Excise Act 1901

1

Subsection 4(1) (definition of Bulk container)

Omit “spirit”, substitute “liquid”.

2

Subsection 4(1)

Insert:

other excisable beverage has the same meaning as in the Excise Tariff Act 1921.

3

Subsection 4(1) (definition of Spirit)

After “item 2”, insert “(other than subitem 2(H))”.

4

Section 24

Omit “and” (first occurring), substitute “or”.

5

Section 24

After “duties of Customs”, insert “, or both excisable goods and goods liable to duties of Customs,”.

6

Subsections 58(4) and (5)

After “spirit” (wherever occurring), insert “or other excisable beverage”.

7

Paragraph 58(5)(a)

Omit “is from time to time prescribed”, substitute “the CEO approves in writing”.

8

After paragraph 162C(1)(c)

Insert:

1. (ca)

   a decision of the CEO giving an approval, or refusing to give an approval, under paragraph 58(5)(a);

[Minister’s second reading speech made in—

House of Representatives on 6 April 2000

Senate on 22 June 2000]

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