EXCISE REGULATION 2015
Note:
A number of expressions used in this instrument are defined in the Act, including the following:
In this instrument:
Act
means the
Excise Act 1901
.
airport shop goods
: see subsection
48(2)
.
alcohol manufacturer
means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.
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alcoholic beverage
has the meaning given by section
77A
of the Act.
brewery
(Repealed by FRLI No F2017L00927)
credited adjustment amount
: see subclause
1(4)
of Schedule
1
.
departure area
means a part of an airport or wharf that is set aside for the reception of relevant travellers who:
(a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and
(b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.
eligible brewery
(Repealed by FRLI No F2017L00927)
(a) in the case of a person leaving Australia - has the same meaning as in section 61D of the Act; and
(b) in the case of a person entering Australia - has the same meaning as in section 61E of the Act.
inwards duty free shop
has the same meaning as in section
61E
of the Act.
off-airport duty free shop
means an outwards duty free shop other than an on-airport duty free shop.
on-airport duty free shop
means an outwards duty free shop located in a departure area of an airport.
outwards duty free shop
the same meaning as in section
61D
of the Act.
(a) in relation to an outwards duty free shop - has the same meaning as in section 61D of the Act; and
(b) in relation to an inwards duty free shop - has the same meaning as in section 61E of the Act.
relevant flight
, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.
relevant fuel
: see subclause
1(2)
of Schedule
1
.
(a) in the case of a person leaving Australia - has the same meaning as in section 61D of the Act; and
(b) in the case of a person entering Australia - has the same meaning as in section 61E of the Act.
relevant voyage
, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section
61D
of the Act) in relation to which the person is a relevant traveller.
warehouse licence
: see subsection
48(2)
.
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