Excise Act 1901

PART XV - REGULATIONS AND BY-LAWS  

SECTION 165   CEO MAY MAKE BY-LAWS  

165(1)    
Where:

(a) an item of an Excise Tariff, or a proposed item of an Excise Tariff, is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law; or

(b) under an item of an Excise Tariff, or a proposed item of an Excise Tariff, any matter or thing is expressed to be as prescribed or defined by by-law;

the CEO may, subject to this Part, make by-laws for the purposes of that item or proposed item.

165(2)    
Where in a section of an Excise Tariff, or a proposed section of an Excise Tariff, any matter or thing is expressed to be as prescribed, defined or declared by by-law, the CEO may, subject to this Part, make by-laws for the purposes of that section or proposed section.