DISTILLATION ACT 1901 (REPEALED)

PART V - REMOVAL OF SPIRITS, AND COMPUTATION AND PAYMENT OF DUTY  

SECTION 50 (Repealed by 74 of 2006)   DEFICIENCIES  

50(1)
If a Collector is satisfied that, having regard to the quantity and alcoholic strength of the materials from which spirits have been distilled, the quantity of spirits produced in a distillery is less than the quantity which should have been produced, the Collector shall serve upon the distiller an account showing the amount of the deficiency.

50(2)
The distiller shall, unless he or she accounts for the deficiency to the satisfaction of the Collector, forthwith pay to the Commonwealth an amount equal to the amount of the Excise duty which, in the opinion of the Collector, would have been payable in respect of a quantity of spirits, equal to the amount of the deficiency, if those spirits had been entered for home consumption by the distiller on the day on which the account was served.

50(3)
Where an account is served upon a distiller under subsection (1), the distiller shall not, without the consent of the Collector, carry on any operations in, or make a removal of spirits from, the distillery until the distiller has complied with subsection (2).