Excise and Other Legislation Amendment (Compliance Measures) Act 2004 (91 of 2004)
Schedule 3 Immediate disposal of seized goods
Excise Act 1901
3 At the end of section 107FJ
Add:
(8) For the purposes of subsections (1) and (6), a reference to perishable goods is taken to include a reference to goods that will perish unless:
(a) treated with chemicals to preserve them (for example, goods such as tobacco); or
(b) stored in special conditions (for example, conditions such as refrigeration).
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