Excise Amendment (Supporting Brewers and Distillers) Regulations 2018

(F2018L01597)

23 November 2018

Excise Act 1901

1   Name

This instrument is the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018.

2   Commencement

 

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

      

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3   Authority

This instrument is made under the Excise Act 1901.

4   Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1   Amendments

Part 1   Main amendments

Excise Regulation 2015

1   Subclause 1(1) of Schedule 1 (table item 21, column headed "Circumstance", subparagraph (c)(i))

Omit "$30,000", substitute "$100,000".

2   Subclause 1(5) of Schedule 1 (formula)

Repeal the formula, substitute:

Part 2   Application of amendments

Excise Regulation 2015

3   At the end of Part 8

Add:

61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018

The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.