Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)

Schedule 1   Amendment of the Excise Act 1901

17   Subsection 4(1)

Insert:

storage licence means a licence granted under Part IV, the holding of which authorises the licence holder:

(a) to keep and store goods that are:

(i) excisable goods on which duty has not been paid; and

(ii) of the kind specified in the licence;

at the premises specified in the licence; and

(b) carry out at the premises activities of a kind specified in the licence in relation to those goods.