Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (40 of 2023)
Schedule 4 Aligning excise and customs reporting with other indirect taxes
Excise Act 1901
9 At the end of subsection 61C(1)
Add:
; or (c) in respect of a quarter if:
(i) the goods are classified to item 1, 2, 3, 10, 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921; and
(ii) the person is an eligible business entity.
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