Excise Act 1901

PART VI - PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL  

SECTION 65   RULES FOR WORKING OUT THE VOLUME OR WEIGHT ETC. OF EXCISABLE GOODS  

Making of rules

65(1)    
The CEO may, by legislative instrument, determine rules for working out one or more of the following:

(a) the volume of excisable goods;

(b) the weight of excisable goods;

(c) the percentage by volume of alcohol in excisable goods;

(d) the energy content of excisable goods.

Note:

The rules may make different provision with respect to different matters or different classes of matters (see subsection 33(3A) of the Acts Interpretation Act 1901 ).

65(2)    
The rules may, for example:

(a) specify sampling methods; and

(b) permit minor variations between:

(i) the nominated or labelled volume of excisable goods and the actual volume of the goods; or

(ii) the nominated or labelled weight of excisable goods and the actual weight of the goods; or

(iii) the nominated or labelled volume of alcohol in excisable goods and the actual volume of alcohol in the goods;

so as to provide for unavoidable variations directly attributable to the manufacturing process.

Application of rules

65(3)    

The rules apply to excisable goods entered for home consumption on or after the time when the rules commence.

Note:

Section 12 of the Legislation Act 2003 deals with when a legislative instrument commences.