known as the Excise (Concessional spirits - class of persons) Determination 2014 (No.1)
Reference: EXC 2014/2
Document type: Legislative Instrument
Enabling act: Excise Act 1901
Date of issue: 26 November 2014
Signatory: James O'Halloran Deputy Commissioner of Taxation
Registration number: F2014L01667
Registration date: 10 December 2014

Other References: Excise (Class of persons - educational institutions) Determination 2006 (No. 1) Excise (Class of persons - government institutions) Determination 2006 (No.2) Excise (Class of persons - medical institutions) Determination 2006 (No. 3) Excise (Class of persons - health care practitioners) Determination 2006 (No. 4) Excise (Class of persons - veterinary practitioners) Determination 2006 (No. 5)

1. Name of Determination: This determination is known as the Excise (Concessional spirits - class of persons) Determination 2014 (No.1). | 2. Commencement: This determination commences on the day after registration. | 3. Application: This determination applies to spirit delivered for home consumption on or after the date of commencement. | 4. Repeal of previous instruments: The following determinations are repealed on the commencement of this determination: • Excise (Class of persons - educational institutions) Determination 2006 (No. 1) - F2006L02174 - registered on 30/06/2006 • Excise (Class of persons - government institutions) Determination 2006 (No.2) - F2006L02175 - registered on 30/06/2006 • Excise (Class of persons - medical institutions) Determination 2006 (No. 3) - F2006L02177- registered on 30/06/2006 • Excise (Class of persons - health care practitioners) Determination 2006 (No. 4) - F2006L02179 - registered on 30/06/2006 • Excise (Class of persons - veterinary practitioners) Determination 2006 (No. 5) - F2006L02181 - registered on 30/06/2006 • Excise (Class of persons - educational institutions) Determination 2006 (No. 1) - F2006L02174 - registered on 30/06/2006 • Excise (Class of persons - government institutions) Determination 2006 (No.2) - F2006L02175 - registered on 30/06/2006 • Excise (Class of persons - medical institutions) Determination 2006 (No. 3) - F2006L02177- registered on 30/06/2006 • Excise (Class of persons - health care practitioners) Determination 2006 (No. 4) - F2006L02179 - registered on 30/06/2006 • Excise (Class of persons - veterinary practitioners) Determination 2006 (No. 5) - F2006L02181 - registered on 30/06/2006 | 5. Determination: Under subsection 77FE(1) of the Excise Act 1901 (Excise Act), the CEO may determine a class of persons for the purposes of subitem 3.6 of the Schedule to the Excise Tariff Act 1921 (the Excise tariff). The following constitute a class of persons for the purposes of subitem 3.6 of the Excise tariff: • Health care practitioners • Veterinary practitioners • Medical institutions • Government institutions • Educational institutions • Health care practitioners • Veterinary practitioners • Medical institutions • Government institutions • Educational institutions Members of the class of persons specified may take delivery of a volume of spirit necessary to meet their industrial, manufacturing, scientific, medical, veterinary or educational needs. | 6. Definitions: In this determination, CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). education course has the same meaning as in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 . educational institution means an institution that conducts an education course. government institution has the same meaning as 'government related entity' as defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 . health care practitioner means: • a doctor, dentist, pharmacist, registered nurse or any other health care practitioner registered under the law of a State or Territory; or • an acupuncturist, herbalist, homeopath or naturopath or other health practitioner exempt from the operation of Part 3-3 of the Therapeutic Goods Act 1989 . health facility means a health, aged care or other facility that employs at least one health care practitioner in their capacity as a health care practitioner. • hospital means an institution primarily engaged in the provision of medical and surgical services on an inpatient basis under the supervision of qualified doctors and a 24-hour nursing service. institute of medical research means a body whose principal activity is 'medical research' as defined in section 4 of the National Health and Medical Research Council Act 1992 and is: • established by or under statute; • accredited by the National Health and Medical Research Council (NHMRC); or • affiliated with an Australian university or a hospital. medical institution means: • a hospital; or • a health facility; or • an institute of medical research. veterinary practitioner means a veterinary practitioner registered under the law of a State or Territory. • a doctor, dentist, pharmacist, registered nurse or any other health care practitioner registered under the law of a State or Territory; or • an acupuncturist, herbalist, homeopath or naturopath or other health practitioner exempt from the operation of Part 3-3 of the Therapeutic Goods Act 1989 . • hospital means an institution primarily engaged in the provision of medical and surgical services on an inpatient basis under the supervision of qualified doctors and a 24-hour nursing service. • established by or under statute; • accredited by the National Health and Medical Research Council (NHMRC); or • affiliated with an Australian university or a hospital. • a hospital; or • a health facility; or • an institute of medical research.