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

Schedule 1   Amendment of the Excise Act 1901

24   At the end of section 15

Add:

(2) However, during that period:

(a) a person who manufactures those goods without holding a manufacturer licence must comply with this Act as if the person held such a licence; and

(b) the premises on which the person manufactures those goods are taken to be a factory.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).