Excise Act 1901

Part VIIA (heading) substituted by No 107 of 2002, s 3 and Sch 1 item 4, effective 7.30 pm (by legal time in the Australian Capital Territory) on 14 May 2002. The heading formerly read:

PART VIIA - SPECIAL PROVISIONS RELATING TO BEER

S 77FC amended by No 40 of 2023, s 3 and Sch 5 items 1 and 2, by inserting " (1) " before " If: " and inserting " (subject to subsection (2)) " , effective 1 July 2023.

S 77FC(2) inserted by No 40 of 2023, s 3 and Sch 5 item 3, applicable in relation to beer that is repackaged on or after 1 July 2023.

S 77FC(3) inserted by No 40 of 2023, s 3 and Sch 5 item 3, effective 1 July 2023.

S 77FC amended by No 49 of 2019, s 3 and Sch 2 items 1 - 3, by substituting " entered for home consumption " for " delivered for home consumption (beer packaged in an individual container exceeding 48 litres) " in para (a), substituting para (b) and the note, effective 6 April 2019 and applicable in relation to beer entered for home consumption on or after 1 July 2019.. Para (b) and the note formerly read:

(b) the beer is repackaged into sealed individual containers not exceeding 48 litres;

Note:

Subitems 1.1, 1.5 and 1.10 of that Schedule set out the rates of duty for beer packaged in individual containers not exceeding 48 litres.

S 77FC inserted by No 74 of 2006, s 3 and Sch 1 item 72, applicable in relation to repackaging that occurs after 1 July 2006. Para (a) is taken to be satisfied if, before 1 July 2006, beer classified to paragraph 1(C)(2) of the Schedule to the Excise Tariff Act 1921 was delivered for home consumption (beer packaged in an individual container exceeding 48 litres).