Commonwealth Consolidated Acts

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EXCISE ACT 1901 - SECT 77FC

Repackaged beer

                   If:

                     (a)  beer classified to subitem 1.2, 1.6 or 1.11 of the Schedule to the Excise Tariff Act 1921 is delivered for home consumption (beer packaged in an individual container exceeding 48 litres); and

                     (b)  the beer is repackaged into sealed individual containers not exceeding 48 litres;

then, for the purposes of this Act, that repackaging is taken to be the manufacture of beer.

Note:          Subitems 1.1, 1.5 and 1.10 of that Schedule set out the rates of duty for beer packaged in individual containers not exceeding 48 litres.

   



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