EXCISE ACT 1901 - SECT 77FA Excise duty to be paid according to labelled alcoholic strength of certain beverages
EXCISE ACT 1901 - SECT 77FA
Excise duty to be paid according to labelled alcoholic strength of certain beverages(a) an alcoholic beverage is entered for home consumption; and
(b) the percentage by volume of the alcoholic content of the alcoholic beverage indicated on the label of the beverage exceeds the actual percentage by volume of the alcoholic content of the beverage;
excise duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.
(2) If the manufacturer of an alcoholic beverage of a particular
kind enters the beverage for home consumption in a labelled form and also in
an unlabelled form, then, for the purposes of subsection (1),
alcoholic beverage of that kind that is entered for home consumption in an
unlabelled form is to be treated as if it had been labelled by the
manufacturer as having the same percentage by volume of alcoholic content as
alcoholic beverage of that kind entered for home consumption by the
manufacturer in a labelled form.