Excise Act 1901
View history note
Hide history noteA person commits an offence if:
(a) spirit classified to subitem 3.8 of the Schedule to the Excise Tariff Act 1921 is delivered for home consumption; and
(b) the person abstracts the whole or a part of a denaturing substance from the spirit; and
(c) the person has not been given permission by the CEO to abstract the whole or the part of the denaturing substance.
Penalty: 50 penalty units.
77FJ(2)
The CEO may, in writing, give a person permission to abstract the whole or a part of a denaturing substance for the purposes of paragraph (1)(c).
77FJ(3)
A permission under subsection (2) is not a legislative instrument.
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