Excise Tariff Amendment Act (No. 1) 2001 (39 of 2001)

Schedule 1   Amendment of the Excise Tariff Act 1921

Part 2   Amendments having effect on and from 1 July 2000

4   The Schedule (definitions at the start of the Schedule, after the definition of Whisky )

Insert:

Tariff items 1 and 2 of this Schedule do not include any liquor that has been produced for non-commercial purposes, using non-commercial facilities and equipment, other than a liquor that is, or that contains, any spirit obtained by distillation.