Commonwealth Numbered Acts

DISTILLATION AMENDMENT ACT 1980 No. 56 of 1980 - SECT 3

3. (1) Section 6 of the Principal Act is amended-

(a) by inserting after the definition of "Distillery" in sub-section (1) the
following definition:



"'Experimenter' means a person who holds an experimenter's licence issued
pursuant to this Act.";

   (b)  by inserting after the definition of "Feints" in sub-section (1) the
        following definition: "'Fuel ethanol' means denatured ethanol for use
        as a fuel in internal combustion engines."; and

   (c)  by adding at the end thereof the following sub-section:



"(3) For the purposes of this Act, where the Schedule to the Excise Tariff 
Act 1921 applies in respect of goods specified in that Schedule under the name
of spirits, duty of Excise shall be taken to be imposed by the Parliament on
those goods notwithstanding that the word 'Free' is specified in the column
headed 'Rate of Duty' in that Schedule as the rate of duty chargeable on those
goods.".

(2) Nothing in sub-section 6 (3) of the Principal Act as amended by this Act
shall be taken as implying that, before the commencement of that sub- section,
duty of Excise was not imposed by the Parliament on all goods specified in the
Schedule to the Excise Tariff Act 1921 under the name of spirits in respect of
which that Schedule applied.