EXCISE REGULATION 2015

PART 8 - OTHER APPLICATION AND TRANSITIONAL MATTERS  

SECTION 62   APPLICATION AND TRANSITIONAL PROVISIONS RELATING TO THE EXCISE AMENDMENT (ALCOHOL MANUFACTURERS REMISSIONS) REGULATIONS 2021  

62(1)    
The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.

62(2)    
Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to " this item " as including references to " item 21 of the table in subclause 1(1) of Schedule 1 , as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 " .

62(3)    
Despite subsection (1) , item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.

62(4)    
Despite subsection (1) , item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:

(a)    the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and

(b)    excise duty is paid on the alcoholic beverage on or after 1 July 2021.