Excise Act 1901

PART VIIAA - SPECIAL PROVISIONS RELATING TO SPIRITS  

SECTION 77FF   SPIRIT FOR AN INDUSTRIAL, MANUFACTURING, SCIENTIFIC, MEDICAL, VETERINARY OR EDUCATIONAL PURPOSE - SPECIFIC APPROVALS  

Grant of approval

77FF(1)    
For the purposes of subitem 3.7 of the Schedule to the Excise Tariff Act 1921 , the CEO may grant a person a written approval to use spirit for a specified industrial, manufacturing, scientific, medical, veterinary or educational purpose.

77FF(2)    
The approval must be for:

(a) the use of a one-off specified quantity of spirit; or

(b) the use of a specified quantity of spirit in a calendar month or a calendar year.

Note:

See also section 77FH (about payment of duty equivalent if the spirit is not used for the approved purpose).

Conditions

77FF(3)    
The CEO must specify in an approval any conditions to which the approval is subject.

Approval not a legislative instrument

77FF(4)    
An approval under subsection (1) is not a legislative instrument.

Guidelines

77FF(5)    
The CEO must, by legislative instrument, develop guidelines that he or she must have regard to when deciding whether or not to grant an approval under subsection (1).