Document ID: chunk:federal_register_of_legislation:C2024C00486:section:4:p3
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 4 (pt 3/4)
Character Range: 19863–22572

remission in relation to LPG means a remission, refund or rebate of excise duty that applies to LPG under regulations made under section 78 because the LPG is not intended to be used for an excisable LPG use.
Manufacture includes all processes in the manufacture of excisable goods and, in relation to beer, includes the provision to the public at particular premises of commercial facilities and equipment for use in the production of beer at those premises.
manufacturer licence has the meaning given by subsection 38(2).
officer means a person employed or engaged under the Public Service Act 1999 who is:
 (a) exercising powers; or
 (b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953).
Overseas ship has the same meaning as ship has in Part VII of the Customs Act 1901.
penalty day, in relation to an offence, means:
 (a) if the Court knows the day on which the offence was committed—that day; or
 (b) otherwise—the day on which the prosecution for the offence is instituted.
Permission means the written permission of the Collector.
Place includes ship or aircraft.
Place outside Australia does not include:
 (a) a ship or an area of waters, outside Australia; or
 (b) an installation outside Australia; or
 (c) a reef or an uninhabited island outside Australia.
producer licence has the meaning given by subsection 38(4).
proprietor of an approved place means a person or partnership who holds a storage licence that covers that place.
quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.
Resources Minister has the meaning given by the Petroleum Resource Rent Tax Assessment Act 1987.
Ship means any vessel used in navigation, other than air navigation, and includes a barge, lighter or any other floating vessel.
small business entity has the meaning given by section 328‑110 (other than subsection 328‑110(4)) of the Income Tax Assessment Act 1997.
Spirit means goods described in item 3 of the Schedule to the Excise Tariff Act 1921.
standard temperature and pressure means a temperature of 20 centigrade and a pressure of one standard atmosphere.
storage licence has the meaning given by subsection 38(3).
This Act includes all Excise Acts incorporated therewith and all regulations made under this Act or any such Excise Act.
tobacco has a meaning affected by subsection (6).
tobacco bale label means a label that:
 (a) is in a form approved in writing by the Commissioner of Taxation; and
 (b) uniquely identifies a bale of tobacco leaf.
tobacco goods means goods mentioned in subitem 5.1, 5.5 or 5.8 of the table in the Schedule to the Excise Tariff Act 1921.
Warehouse means