DISTILLATION ACT 1901 (REPEALED)

PART I - INTRODUCTORY  

SECTION 6 (Repealed by 74 of 2006)   INTERPRETATION  

6(1)
In this Act except where otherwise clearly intended:

"Alcohol"
means ethyl alcohol;

"Australian brandy"
means brandy the produce of Australia;

"Australian wine"
means wine the produce of Australia;

"Back"
means any vessel in which wort is deposited for the purpose of fermentation;

"By authority"
means by the authority of an officer doing duty in the matter in relation to which the expression is used;

"CEO"
means the Commissioner of Taxation;

"Collector"
has the same meaning as in the Excise Act 1901 ;

"Distiller"
means a person who holds a spirit maker's licence issued pursuant to this Act;

"Distillery"
means the licensed premises of a distiller;

"Experimenter"
means a person who holds an experimenter's licence issued pursuant to this Act;

"Feints"
means spirits received into the feints receiver;

"Fuel ethanol"
means denatured ethanol for use as a fuel in internal combustion engines;

"Gazette Notice"
means a notice signed by the CEO and published in the Gazette ;

"Illicit spirits"
means spirits distilled moved altered or interfered with in contravention of this Act;

"Illicit still"
means a still made, removed, set up, erected, sold or otherwise disposed of, purchased or otherwise acquired, imported, or in the possession or custody, or under the control, of a person, in contravention of this Act;

"Lees of wine"
includes grape skins and other residue from wine making;

"Low wines"
means spirits of the first extraction received into the low wines receiver;

"Material store"
means a store in a distillery for the storage of material for distillation;

"Methylate"
means to mix spirits with some substance in such manner as to render the spirits unfit for use as a beverage or in food and incapable of being converted to that use;

officer
means a person employed or engaged under the Public Service Act 1999 who is:

(a) exercising powers; or

(b) performing functions;

under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953 ).

"Operations"
includes all stages processes or operations in the course of or in connexion with the distillation of spirits;

"Permission"
means the written permission of the Collector;

"Plant"
includes machinery apparatus vessels utensils fittings and plant of all kinds;

"Spent wash"
means the liquor which remains after the spirits have been extracted by distillation;

"Spirit store"
means a store for the storing of spirits;

"Spirit warehouse"
means a warehouse in distillery upon a distiller's premises in which spirits may be warehoused without payment of duty;

"Spirits"
includes any liquor on which, under the name of spirits, any duty of Excise is imposed by the Parliament, whether the liquor is distilled or made or in any stage of distillation or making;

"Still"
means any apparatus for or capable of distilling spirits and any part thereof and any apparatus connected or used in connexion therewith;

"Still house"
means the house or room in a distillery where distillation is carried on;

"This Act"
includes the regulations;

"Vigneron"
means a person to whom a vigneron's licence under this Act has been granted;

"Wash"
means the liquor from mashed material after it has commenced to ferment and before it has been distilled;

"Wine"
means an alcoholic beverage produced by the complete or partial fermentation of:

(a) grapes;

(b) products derived solely from grapes; or

(c) both grapes and such products;

"Wort"
means the liquor from mashed material before it has commenced to ferment.

6(2)
For the purposes of this Act:

(a) the volume of alcohol contained in any liquor or other substance shall be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius; and

(b) a calculation made for the purpose of ascertaining the volume of alcohol by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of 20 degrees Celsius and in vacuum, the specific gravity of alcohol in relation to water is 0.79067.

6(2A)
Subject to the requirements of subsection (2), the volume of alcohol (whether so called or whether referred to as the strength of spirits) contained in any goods may be ascertained in accordance with the rules (if any) made for that purpose under section 77FB of the Excise Act 1901 .

6(2B)
If the circumstances set out in section 77FA of the Excise Act 1901 apply, the volume of alcohol contained in any goods, for the purpose of working out the duty payable on them, is to be ascertained in accordance with that section.

6(3)
For the purposes of this Act, where the Schedule to the Excise Tariff Act 1921 applies in respect of goods specified in that Schedule under the name of spirits, duty of Excise shall be taken to be imposed by the Parliament on those goods notwithstanding that the word ``Free'' is specified in the column headed ``Rate of Duty'' in that Schedule as the rate of duty chargeable on those goods.