Excise Act 1901

PART VIIA - SPECIAL PROVISIONS RELATING TO ALCOHOLIC BEVERAGES  

SECTION 77F   DISPOSAL OF BEER BY COLLECTOR IF LICENCE CEASES TO BE IN FORCE OR IS VARIED  

77F(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.

77F(2)    
If, in the opinion of the Collector, any such beer is unsaleable or is unlikely to realize on sale an amount equal to the duty payable on it together with the expenses of its removal, storage and sale, the Collector may destroy it.

77F(3)    
For the purposes of exercising his or her powers under subsection (1) or (2) , the Collector may, after the expiration of the period referred to in subsection (1) , cause the beer, and any containers and packages in which it is contained, to be removed from the premises referred to in that subsection to such other place as the Collector thinks fit.