Excise Act 1901

S 105 amended by No 74 of 2006, s 3 and Sch 1 item 81, effective 1 July 2006. S 105 formerly read:

105
An officer may at any time check the stock of tobacco leaf of any producer or dealer, and if any deficiency is found which cannot be accounted for to the satisfaction of the Collector the producer or dealer shall pay duty on the amount of tobacco leaf found to be deficient as if it had been manufactured into excisable goods and entered into home consumption on the day on which the deficiency is found.

S 105 amended by No 115 of 2000, s 3 and Sch 1 items 46 and 47, by substituting ``tobacco leaf'' for ``proclaimed material'' and inserting ``and entered into home consumption on the day on which the deficiency is found'' at the end, effective 7 September 2000.