Excise Act 1901
An officer has, and may exercise, the same powers in relation to an Australian resources installation at which excisable goods are manufactured or produced as he or she would have if the installation were a factory.
87A(2)
In subsection (1), ``Australian resources installation'' has the same meaning as in the Customs Act 1901 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.