Excise and Other Legislation Amendment (Compliance Measures) Act 2004 (91 of 2004)

Schedule 3 Immediate disposal of seized goods

Add:

(8) For the purposes of subsections (1) and (6), a reference to perishable goods is taken to include a reference to goods that will perish unless:

(a) treated with chemicals to preserve them (for example, goods such as tobacco); or

(b) stored in special conditions (for example, conditions such as refrigeration).