Excise Act 1901
View history note
Hide history noteIf goods are dealt with under section 107FJ , the CEO must ensure that, before the goods are so dealt with:
(a) a sample of the goods is taken in accordance with subsection (2); and
(b) a written record of the goods is made.
107GB(2)
An officer taking a sample of goods for the purposes of subsection (1) must, in the presence of another officer:
(a) divide the sample into 3 equal parts; and
(b) mark and securely seal each part; and
(c) retain one part for examination by an analyst appointed under section 107GC ; and
(d) retain one part for further examination, if necessary; and
(e) retain one part for delivery for further examination by a person nominated under subsection (4), in the event that the owner of the goods requests further examination.
107GB(3)
A sample taken (other than of perishable goods) or a record made under subsection (1) must be retained until the later of:
(a) the end of the period of 3 years from the day the sample is taken or the record made; or
(b) if proceedings are commenced in relation to those goods - the proceedings are completed.
107GB(4)
If an owner of goods dealt with under section 107FJ requests further examination of a sample of the goods, that further examination is to be performed by a person nominated by the owner who is, in the CEO's opinion, suitably qualified for the task.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
