Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 24

  (1)   Excisable goods may, while subject to the CEO's control, be used in the manufacture of other excisable goods in accordance with this Act.

  (2)   Goods liable to duties of Customs may, while subject to customs control under the Customs Act 1901 , be used in the manufacture of excisable goods in accordance with this Act.

  (3)   The regulations may prescribe conditions on the use of:

  (a)   excisable goods, while subject to the CEO's control, in the manufacture of other excisable goods; or

  (b)   goods liable to duties of Customs, while subject to customs control under the Customs Act 1901 , in the manufacture of excisable goods.