Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)

Schedule 1   Amendment of the Excise Act 1901

12   Subsection 4(1)

Insert:

penalty day , in relation to an offence, means:

(a) if the Court knows the day on which the offence was committed - that day; or

(b) otherwise - the day on which the prosecution for the offence is instituted.