Document ID: chunk:federal_register_of_legislation:F2024C00528:clause:1_6
Version: federal_register_of_legislation:F2024C00528
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 87747–88767

6                                                   Both of the following apply:
                                                    (a) excise duty is payable on any of the following goods:
                                                    (i) ale, porter and other beer;
                                                    (ii) brandy;
                                                    (iii) whisky;
                                                    (iv) rum;
                                                    (v) gin;
                                                    (vi) liqueurs;
                                                    (vii) tobacco;
                                                    (viii) cigars;
                                                    (ix) cigarettes;
                                                    (b) the goods are to be used by the personnel of a sea‑going vessel of the Australian Defence Force for consumption on the vessel when the vessel is in full commission.