Commonwealth Numbered Regulations

EXCISE REGULATION 2015 (SLI NO 38 OF 2015) - REG 20

                   For section 164 of the Act, Australian tobacco leaf may be delivered:

                     (a)  for a purpose approved by the CEO; or

                     (b)  if:

                              (i)  it is to be destroyed; and

                             (ii)  the CEO has approved the delivery.

Note:          Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.