Excise Act 1901

PART VIIAA - SPECIAL PROVISIONS RELATING TO SPIRITS  

SECTION 77FM   SPIRIT BLENDING IS TO BE TREATED AS MANUFACTURE  

77FM(1)    
Subject to subsection (2), for greater certainty so far as concerns the application of the provisions of this Act, spirit blending to produce spirit is taken to constitute the manufacture of that spirit.

77FM(2)    
For the purposes of this Act, spirit blending to produce spirit is taken not to constitute the manufacture of that spirit if the spirit blending occurred in circumstances specified in an instrument under subsection (3).

77FM(3)    
The CEO may, by legislative instrument, specify circumstances for the purposes of subsection (2).

77FM(4)    
Subsection (1) does not imply that, in the absence of such a provision, the blending of substances (whether spirit or not) would not constitute the manufacture of the substance produced by the blending.