Excise Laws Amendment Act (No. 1) 2002 (107 of 2002)
Schedule 1 Amendments to protect the revenue and improve administration concerning alcoholic beverages
Excise Act 1901
5 Section 77A
Insert:
alcoholic beverage means goods:
(a) classified to item 1; or
(b) classified between subitems 2(A) and 2(H) inclusive; or
(c) classified to subitem 2(O);
of the Schedule to the Excise Tariff Act 1921.
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