Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)

Schedule 1   Streamlining administration

Part 1   Warehouse and excise licensing

Division 1   Main amendments

Excise Act 1901

160   Subsection 77F(1)

Repeal the subsection, substitute:

(1) If, after the expiration of one month after a brewery licence ceases to be in force or is varied to no longer cover a particular brewery, beer on which duty has not been paid remains at a place that is no longer covered by the licence, then the Collector may sell the beer and any containers and packages that contain the beer.