Document ID: chunk:federal_register_of_legislation:C2004A01044:clause:1_7
Version: federal_register_of_legislation:C2004A01044
Segment Type: clause
Provision Reference: sch 1 cl 7
Character Range: 6510–7203

7  At the end of section 3
Add:

 (3) Subject to the requirements of subsection (2), the volume of alcohol (whether so called or whether referred to as the strength of spirits) contained in any spirits may be ascertained in accordance with the rules (if any) made for that purpose under section 77FB of the Excise Act 1901.

 (4) If the circumstances set out in section 77FA of the Excise Act 1901 apply, the volume of alcohol contained in any spirits, for the purpose of working out the duty payable on them, is to be ascertained in accordance with that section.
(195/02)

[Minister's second reading speech made in—
House of Representatives on 26 September 2002
Senate on 17 October 2002]