Commonwealth Numbered Regulations Commonwealth Numbered RegulationsNote: A number of expressions used in this instrument are defined in the Act, including the following:
(a) approved form;
(b) CEO;
(c) gaseous fuel.
In this instrument:
"Act " means the Excise Act 1901 .
"airport shop goods " : see subsection 48(2).
"alcoholic beverage " has the meaning given by section 77A of the Act.
"brewery " has the meaning given by section 77A of the Act.
"credited adjustment amount " : see subclause 1(4) of Schedule 1.
"departure area " means a part of an airport or wharf that is set aside for the reception of relevant travellers who:
(a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and
(b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.
"eligible brewery " means a brewery that:
(a) is operated by an entity that is legally and economically independent of any other entity that operates a brewery; and
(b) sells beer (whether wholesale or retail), on which excise has been paid, directly from the manufacturing premises of the brewery.
"international flight " :
(a) in the case of a person leaving Australia--has the same meaning as in section 61D of the Act; and
(b) in the case of a person entering Australia--has the same meaning as in section 61E of the Act.
"inwards duty free shop " has the same meaning as in section 61E of the Act.
"off-airport duty free shop " means an outwards duty free shop other than an on-airport duty free shop.
"on-airport duty free shop " means an outwards duty free shop located in a departure area of an airport.
"outwards duty free shop " has the same meaning as in section 61D of the Act.
"proprietor " :
(a) in relation to an outwards duty free shop--has the same meaning as in section 61D of the Act; and
(b) in relation to an inwards duty free shop--has the same meaning as in section 61E of the Act.
"relevant flight " , in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.
"relevant fuel " : see subclause 1(2) of Schedule 1.
"relevant traveller " :
(a) in the case of a person leaving Australia--has the same meaning as in section 61D of the Act; and
(b) in the case of a person entering Australia--has the same meaning as in section 61E of the Act.
"relevant voyage " , in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.
"warehouse licence " : see subsection 48(2).