Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 165

  (1)   Where:

  (a)   an item of an Excise Tariff, or a proposed item of an Excise Tariff, is expressed to apply to goods, or to a class or kind of goods, as prescribed by by - law; or

  (b)   under an item of an Excise Tariff, or a proposed item of an Excise Tariff, any matter or thing is expressed to be as prescribed or defined by by - law;

the CEO may, subject to this Part, make by - laws for the purposes of that item or proposed item.

  (2)   Where in a section of an Excise Tariff, or a proposed section of an Excise Tariff, any matter or thing is expressed to be as prescribed, defined or declared by by - law, the CEO may, subject to this Part, make by - laws for the purposes of that section or proposed section.