Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)
Schedule 1 Streamlining administration
Part 1 Warehouse and excise licensing
Division 1 Main amendments
Excise Act 1901
160 Subsection 77F(1)
Repeal the subsection, substitute:
(1) If, after the expiration of one month after a brewery licence ceases to be in force or is varied to no longer cover a particular brewery, beer on which duty has not been paid remains at a place that is no longer covered by the licence, then the Collector may sell the beer and any containers and packages that contain the beer.