Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)
Schedule 1 Amendment of the Excise Act 1901
44 Subsection 87(6) (definition of Excise place )
Repeal the definition, substitute:
Excise place means:
(a) a factory; or
(b) an approved place; or
(c) the premises specified in a producer licence or dealer licence.