Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 (74 of 2006)

Schedule 1   Amendments

Part 2   Application, saving and transitional provisions

107   Application and transitional - repackaged beer

(1) The amendment made by item 72 applies in relation to repackaging that occurs after the commencement of this item.

(2) Paragraph 77FC(a) of the Excise Act 1901, as added by this Act, is taken to be satisfied if, before the commencement of this item, 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).