Taxation of Alternative Fuels Legislation Amendment Act 2011 (68 of 2011)
Schedule 2
4 Permission to deliver goods for home consumption
(1) If the person manufactures the goods, the person is taken to have been given permission under section 61C of the Excise Act 1901 to deliver the goods for home consumption from the place where they are subject to the CEO’s control.
(2) The permission is taken for the purposes of that section to be revoked at the first time this Schedule does not apply in relation to the person and the goods.
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