Excise Act 1901
PART VI
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PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL
SECTION 59
59
PAYMENT OF DUTY
Subject to sections 59A and 59AA , the excise duty on excisable goods must be paid at the rate in force:
(a) when the goods are delivered into home consumption under subsection 61C(2) or 66(7) ; or
(b) when payment is made;
Subject to sections 59A and 59AA , the excise duty on excisable goods must be paid at the rate in force:
(a) when the goods are delivered into home consumption under subsection 61C(2) or 66(7) ; or
(b) when payment is made;
whichever is the earlier.
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