Excise Act 1901
View history note
Hide history noteA person commits an offence if the person:
(a) does either of the following:
(i) describes any spirit as " old " , or in a way which could reasonably lead to the belief that the spirit has been matured for at least 5 years;
(ii) describes any spirit as " very old " , or in a way which could reasonably lead to the belief that the spirit has been matured for at least 10 years; and
(b) does so in relation to trade or commerce between Australia and another country, between 2 States, between a State and a Territory or between 2 Territories.
Penalty: 10 penalty units.
77FL(2)
Subparagraph (1)(a)(i) does not apply if the spirit has been matured by storage in wood for at least 5 years.
A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ).
77FL(3)
Subparagraph (1)(a)(ii) does not apply if the spirit has been matured by storage in wood for at least 10 years.
A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code ).
77FL(4)
Absolute liability applies to paragraph (1)(b).
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