Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (40 of 2023)
Schedule 5 Small-scale repackaging of beer into smaller containers
Excise Act 1901
4 Application of amendments - repackaged beer
Subsection 77FC(2) of the Excise Act 1901, as inserted by this Schedule, applies in relation to beer that is repackaged on or after the commencement of this item.
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