Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024 (F2024L00728)
Schedule 1 Amendments
Part 1 Main amendments
Excise Regulation 2015
16 Subclause 2(1) of Schedule 1 (at the end of the table)
Add:
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11 |
All of the following apply: (a) excise duty is payable on goods that are classified to item 10 (other than subitem 10.6 or 10.17) of the Schedule to the Excise Tariff Act 1921; (b) the goods are stores for the use of passengers or crew of a ship, or for the service of a ship; (c) the goods are supplied from premises covered by a licence granted under section 39A of the Act; (d) the goods are supplied to a person for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); (e) the ship has a gross tonnage (within the meaning of the Shipping Reform (Tax Incentives) Act 2012) of at least 400; (f) the ship is not an overseas ship (within the meaning of the Act). |