Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (40 of 2023)

Schedule 5   Small-scale repackaging of beer into smaller containers

Excise Act 1901

4   Application of amendments - repackaged beer

Subsection 77FC(2) of the Excise Act 1901, as inserted by this Schedule, applies in relation to beer that is repackaged on or after the commencement of this item.