DISTILLATION ACT 1901 (REPEALED)
82A(1)
Spirits, vessels and packages which the Collector is authorized to sell by section 82 (in this section referred to as ``removed goods'') shall not be sold except by auction or by tender and after such public notice as is prescribed or, if no such notice is prescribed, after reasonable public notice.
82A(2)
Removed goods may be sold either free of duty or subject to duty.
82A(3)
The conditions on which removed goods are offered for sale shall include conditions that no bid or tender shall necessarily be accepted and that upon the acceptance of a bid or tender the successful bidder or tenderer shall pay the price in cash forthwith.
82A(4)
If no bid or tender satisfactory to the Collector is made or received, removed goods may be re-offered for sale until such a bid or tender is made or received.
82A(5)
The proceeds of a sale of removed goods by the Collector shall be applied:
(a) in payment of the expenses of the sale;
(b) unless the goods are sold subject to duty, in payment of the duty on the goods;
(c) in payment of the expenses of the removal of the goods in pursuance of section 82 ; and
(d) in payment of the warehouse rent and charges and other storage charges (if any) in respect of the goods;
in that order, and the balance, if any, shall be paid to the Minister for Finance on account of the person entitled to it.
82A(6)
The rate of duty applicable to removed goods sold by the Collector is the rate in force at the time of the sale.
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