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EXCISE AMENDMENT REGULATIONS 2000 (NO. 1) 2000 NO. 116 - SCHEDULE 1

Amendments

(regulation 3)
Part 1 Amendments

[1] Subregulation 2 (1), after definition of domestic free market sale

insert

"other excisable beverage "has the meaning given by the Schedule to the Excise Tariff Act 1921 .

[2] Part XX, heading

substitute

Part XX Liqueurs or other excisable beverages

[3] Schedule 2, after item 9

insert

10


Where spirits that are liable to duties of Customs are to be used in the manufacture of other excisable beverages


(1) The manufacturer of the resulting beverage must be a holder of:
(a) a licence under the Act to manufacture the other excisable beverage; or
(b) a spirit maker's licence under the Distillation Act 1901 .
(2) The resulting beverage must be an other excisable beverage.
(3) The resulting beverage must contain a greater proportion by volume of alcohol manufactured in Australia than of other alcohol.


Part 2 Additional amendments

[4] Additional amendments

Provision


omit


insert


Regulation 224


beverages containing distilled alcohol


other excisable beverages


Paragraph 224 (a)


factory;


factory; and


Paragraph 224 (b)


requires;


requires; and


Regulation 225


beverages containing distilled alcohol.


other excisable beverages.


Regulation 227


beverages containing distilled alcohol


other excisable beverages


Subregulation 228 (1)


beverages containing distilled alcohol


other excisable beverages


Subregulation 228 (1)


beverages containing distilled alcohol.


other excisable beverages.


Paragraph 228 (3) (a)


width;


width; and


Paragraph 228 (3) (b)


netting;


netting; and


Paragraph 228 (3) (d)


beverages containing distilled alcohol


other excisable beverages


Subregulation 228 (4)


he may


the Collector may


Subregulation 229 (1)


he is licensed


the manufacturer is licensed


Subregulation 229 (1)


beverages containing distilled alcohol
(twice occurring)


other excisable beverages


Paragraph 229 (3) (a)


his factory


the factory


Paragraph 229 (3) (a)


beverages containing distilled alcohol;


other excisable beverages; and


Paragraph 229 (3) (b)


his factory;


the factory; and


Subregulation 229 (4)


beverages containing distilled alcohol


other excisable beverages


Subregulation 232 (3)


beverages containing distilled alcohol.


other excisable beverages.


Subregulation 232 (5)


his possession,


the manufacturer's possession,


Subregulation 232 (5)


beverages containing distilled alcohol,


other excisable beverages,


Subregulation 232 (5)


beverages containing distilled alcohol.


other excisable beverages.


Regulation 234


he considers


the officer considers


Regulation 234A


beverages containing distilled alcohol


other excisable beverages


Regulation 234B


he considers


the Collector considers


Paragraph 234B (a)


beverages containing distilled alcohol; and


other excisable beverages; and


Paragraph 234B (b)


beverages containing distilled alcohol.


other excisable beverages.


Subregulation 234C (1)


beverages containing distilled alcohol


other excisable beverages


Subregulation 234C (2)


beverages containing distilled alcohol


other excisable beverages


Paragraph 234C (2) (a)


the next succeeding regulation;


regulation 234D; or


Paragraph 234C (3) (a)


him


the manufacturer


Paragraph 234C (3) (a)


beverage containing distilled alcohol


other excisable beverage


Paragraph 234C (3) (a)


Australia;


Australia; and


Paragraph 234C (3) (b)


beverage containing distilled alcohol in the container;


other excisable beverage in the container; and


Paragraph 234C (3) (d)


beverage containing distilled alcohol


other excisable beverage


Paragraph 234D (2) (a)


beverage containing distilled alcohol;


other excisable beverage; and


Subregulation 234D (3)


beverage containing distilled alcohol


other excisable beverage


Subregulation 234D (4)


beverage containing distilled alcohol (twice occurring)


other excisable beverage


Paragraph 234D (4) (a)


beverage containing distilled alcohol (twice occurring)


other excisable beverage


Paragraph 234D (4) (a)


manufactured;


manufactured; and


Paragraph 234D (4) (b)


beverage containing distilled alcohol


other excisable beverage


Paragraph 234D (4) (b)


Australia;


Australia; and


Paragraph 234D (4) (c)


beverage containing distilled alcohol;


other excisable beverage; and


Paragraph 234D (4) (d)


beverage containing distilled alcohol


other excisable beverage


Paragraph 234D (4) (e)


beverage containing distilled alcohol


other excisable beverage


Subregulation 234D (5)


beverage containing distilled alcohol


other excisable beverage


Paragraph 234D (5) (a)


beverage containing distilled alcohol (twice occurring)


other excisable beverage


Paragraph 234D (5) (b)


beverage containing distilled alcohol


other excisable beverage


Paragraph 244 (1) (h)


beverages containing distilled alcohol.


other excisable beverages.


Schedule 2, item 1, column 2


beverages containing distilled alcohol,


other excisable beverages,


Schedule 2, item 5, column 2


beverages containing distilled alcohol


other excisable beverages


Schedule 2, item 5, column 3


beverages containing distilled alcohol


other excisable beverages




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