Document ID: chunk:federal_register_of_legislation:C2025C00155:section:105e
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 105E
Character Range: 488025–488613

105E  Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place
  A person must not use excise‑equivalent goods subject to customs control in the manufacture of excisable goods unless that manufacture occurs at a place that is both:
 (a) a warehouse covered by a warehouse licence granted under Part V of this Act; and
 (b) premises covered by a manufacturer licence granted under the Excise Act 1901.

Part VB—Information about persons departing Australia

Division 1—Reports on departing persons

Subdivision A—Reports on departing persons