Document ID: chunk:federal_register_of_legislation:C2023A00040:clause:5_3
Version: federal_register_of_legislation:C2023A00040
Segment Type: clause
Provision Reference: sch 5 cl 3
Character Range: 38639–39196

3  At the end of section 77FC
Add:
 (2) Subsection (1) does not apply in relation to the repackaging of the first 10,000 litres of beer, at particular premises in a financial year, in relation to which the following conditions are satisfied:
 (a) the beer is repackaged into exempt beer containers for the purposes of retail sale;
 (b) the retail sale occurs immediately after the repackaging of the beer.
 (3) For the purposes of subsection (2), an exempt beer container is a sealed individual container, of no more than 2 litres, that is not pressurised.