Document ID: chunk:federal_register_of_legislation:C2006A00074:clause:1_77fj
Version: federal_register_of_legislation:C2006A00074
Segment Type: clause
Provision Reference: sch 1 cl 77FJ
Character Range: 24935–25653

77FJ  Person must not abstract denaturing substances in spirit classified to subitem 3.8

 (1) A person commits an offence if:
 (a) spirit classified to subitem 3.8 of the Schedule to the Excise Tariff Act 1921 is delivered for home consumption; and
 (b) the person abstracts the whole or a part of a denaturing substance from the spirit; and
 (c) the person has not been given permission by the CEO to abstract the whole or the part of the denaturing substance.

Penalty: 50 penalty units.

 (2) The CEO may, in writing, give a person permission to abstract the whole or a part of a denaturing substance for the purposes of paragraph (1)(c).

 (3) A permission under subsection (2) is not a legislative instrument.