Excise Act 1901

PART VIIA - SPECIAL PROVISIONS RELATING TO ALCOHOLIC BEVERAGES  

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History

Part VIIA (heading) substituted by No 107 of 2002, s 3 and Sch 1 item 4, effective 7.30 pm (by legal time in the Australian Capital Territory) on 14 May 2002. The heading formerly read:

PART VIIA - SPECIAL PROVISIONS RELATING TO BEER

SECTION 77F   DISPOSAL OF BEER BY COLLECTOR IF LICENCE CEASES TO BE IN FORCE OR IS VARIED  

77F(1)    

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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.

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History

S 77F(1) substituted by No 51 of 2024, s 3 and Sch 1 item 160, effective 1 July 2024. For application provisions, see note under s 38 . S 77F(1) formerly read:

77F(1)
Where, at the expiration of one month after a brewery licence has been cancelled, or at the expiration of one month after a brewery licence has expired (being a licence that has not been renewed), beer on which duty has not been paid remains on the premises that constituted the brewery to which the licence related, the Collector may sell the beer and any containers and packages in which it is contained.

77F(2)    
If, in the opinion of the Collector, any such beer is unsaleable or is unlikely to realize on sale an amount equal to the duty payable on it together with the expenses of its removal, storage and sale, the Collector may destroy it.

77F(3)    
For the purposes of exercising his or her powers under subsection (1) or (2) , the Collector may, after the expiration of the period referred to in subsection (1) , cause the beer, and any containers and packages in which it is contained, to be removed from the premises referred to in that subsection to such other place as the Collector thinks fit.

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