Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT (No. 4) 1989 No. 5 of 1990 - SECT 29

29. Section 58 of the Principal Act is amended:

   (a)  by omitting from subsection (1) "subsection (2) and substituting
        "subsections (2) and (4)";

   (b)  by omitting from paragraph (1A) (a) "a form, or in a manner, approved"
        and substituting "an approved form, or in a manner approved";

   (c)  by adding at the end the following subsections:

"(4) Excisable goods that are spirit must not be entered for home consumption
unless:

   (a)  the spirit has been repackaged in containers other than bulk
        containers; or

   (b)  the spirit is entered for home consumption for a purpose for which a
        free rate of duty applies; or

   (c)  the Comptroller, by notice in writing, permits the spirit to be
        entered for home consumption packaged in bulk containers.

"(5) The Comptroller must not permit excisable goods that are spirit to be
entered for home consumption packaged in bulk containers unless:

   (a)  the containers have a capacity of not more than 20 litres or such
        other volume as is from time to time prescribed; and

   (b)  the Comptroller is satisfied that the spirit will not, for the
        purposes of retail sale, be repackaged in any other container.