Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024 (F2024L00728)
Schedule 1 Amendments
Part 1 Main amendments
Excise Regulation 2015
16 Subclause 2(1) of Schedule 1 (at the end of the table)
Add:
|
11 |
All of the following apply: (a) excise duty is payable on goods that are classified to item 10 (other than subitem 10.6 or 10.17) of the Schedule to the Excise Tariff Act 1921; (b) the goods are stores for the use of passengers or crew of a ship, or for the service of a ship; (c) the goods are supplied from premises covered by a licence granted under section 39A of the Act; (d) the goods are supplied to a person for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); (e) the ship has a gross tonnage (within the meaning of the Shipping Reform (Tax Incentives) Act 2012) of at least 400; (f) the ship is not an overseas ship (within the meaning of the Act). |
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).
