Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)
Schedule 1 Amendment of the Excise Act 1901
17 Subsection 4(1)
Insert:
storage licence means a licence granted under Part IV, the holding of which authorises the licence holder:
(a) to keep and store goods that are:
(i) excisable goods on which duty has not been paid; and
(ii) of the kind specified in the licence;
at the premises specified in the licence; and
(b) carry out at the premises activities of a kind specified in the licence in relation to those goods.