Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 59

    Subject to sections   59A and 59AA, the excise duty on excisable goods must be paid at the rate in force:

  (a)   when the goods are delivered into home consumption under subsection   61C(2) or 66(7); or

  (b)   when payment is made;

whichever is the earlier.