Document ID: chunk:federal_register_of_legislation:C2024C00257:section:3
Version: federal_register_of_legislation:C2024C00257
Segment Type: section
Provision Reference: s 3
Character Range: 101899–105206

3                                                       Spirits; Other excisable beverages exceeding 10% by volume of alcohol
                                               3.1      Brandy                                                                                                                                                                                                                       $58.48 per litre of alcohol
                                               3.2      Other excisable beverages exceeding 10% by volume of alcohol                                                                                                                                                                 $62.64 per litre of alcohol
                                               3.5      Spirit that:                                                                                                                                                                                                                 Free
                                                        (a) a person has an approval, under section 77FD of the Excise Act 1901, to use for fortifying Australian wine or Australian grape must; and
                                                        (b) is otherwise covered by the approval
                                               3.6      Spirit that:                                                                                                                                                                                                                 Free
                                                        (a) is for use by a person who is included in a class of persons determined under section 77FE of the Excise Act 1901; and
                                                        (b) if a quantity is specified in a determination under that section in relation to the person—does not exceed that quantity; and
                                                        (c) is for an industrial, manufacturing, scientific, medical, veterinary or educational purpose
                                               3.7      Spirit that:                                                                                                                                                                                                                 Free
                                                        (a) a person has an approval, under section 77FF of the Excise Act 1901, to use for an industrial, manufacturing, scientific, medical, veterinary or educational purpose; and
                                                        (b) is otherwise covered by the approval
                                               3.8      Spirit denatured according to a formula determined under section 77FG of the Excise Act 1901, other than spirit for use as fuel in an internal combustion engine                                                             Free
                                               3.10     Spirits not elsewhere included                                                                                                                                                                                               $62.64 per litre of alcohol