Commonwealth Numbered Regulations

1990 No. 223 EXCISE REGULATIONS (AMENDMENT) - REG 3

3. Regulation 180 is amended:

   (a)  by omitting "those goods brewed, distilled, or manufactured by him,"
        and
substituting "relevant goods";

   (b)  by adding at the end the following subregulation:

"(2) In this regulation:
'relevant goods' means:

   (a)  goods referred to in subregulation (1); and

   (b)  any excisable goods, or goods liable to duties of Customs, that, under
        section 24 of the Act, were used, or are held for use, by the brewer,
        distiller or manufacturer in the manufacture of excisable goods.".