Taxation of Alternative Fuels Legislation Amendment Act 2011 (68 of 2011)
Schedule 2
3 Operation of rules about licences
(1) The person need not comply with the provisions of the Excise Act 1901, and regulations made under that Act, relating to licences for the goods.
(2) However, if the person manufactures the goods:
(a) the person must comply with that Act and those regulations as if the person held a manufacturer licence to manufacture the goods; and
(b) the premises on which the person manufactures the goods are taken to be a factory for the purposes of that Act and those regulations.
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