Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)

Schedule 1   Streamlining administration

Part 1   Warehouse and excise licensing

Division 1   Main amendments

Excise Act 1901
72   Subsection 4(1) (definition of approved place)

Repeal the definition, substitute:

approved place means:

(a) premises covered by a storage licence; or

(b) premises, other than premises that are a factory, covered by a manufacturer licence.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).