Document ID: chunk:federal_register_of_legislation:F2024C00528:clause:1_11:p1
Version: federal_register_of_legislation:F2024C00528
Segment Type: clause
Provision Reference: sch 1 cl 11 (pt 1/3)
Character Range: 93724–96679

11                                                  All of the following apply:
                                                    (a) excise duty is payable on goods that are classified to item 10 (other than subitem 10.6 or 10.17) of the Schedule to the Excise Tariff Act 1921;
                                                    (b) the goods are stores for the use of passengers or crew of a ship, or for the service of a ship;
                                                    (c) the goods are supplied from premises covered by a licence granted under section 39A of the Act;
                                                    (d) the goods are supplied to a person for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999);
                                                    (e) the ship has a gross tonnage (within the meaning of the Shipping Reform (Tax Incentives) Act 2012) of at least 400;
                                                    (f) the ship is not an overseas ship (within the meaning of the Act).

 (2) For item 10 of the table in subclause (1) of this clause, the circumstances are that:
 (a) the refund is of an amount of duty that has been paid by the alcohol manufacturer on an alcoholic beverage; and
 (b) the alcohol manufacturer receives the refund because of item 3 of the table in subclause 1(1); and
 (c) the circumstance in which the refund is made is that, if the duty had not been paid, the alcohol manufacturer would have been entitled to a remission of that amount of duty because of item 10 of the table in subclause (1) of this clause.
 (3) For item 10 of the table in subclause (1), an amount for an alcohol manufacturer is worked out using the formula:

  where:
eligible days means the number of days in the period:
 (a) starting on the day the alcohol manufacturer first becomes an alcohol manufacturer; and
 (b) ending at the end of the relevant financial year.
 (4) For item 10 of the table in subclause (1):
 (a) the circumstance in each of paragraph (b), and subparagraph (e)(i) (if applicable), of that item must exist for the whole period between the day on which the financial year starts and the day on which the alcoholic beverage was entered for home consumption; and
 (b) unless the remission of duty is made at the end of the financial year in which the alcoholic beverage was entered for home consumption—the alcohol manufacturer must have a reasonable expectation that those circumstances will exist for the remainder of the financial year.

Endnotes

Endnote 1—About the endnotes
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Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
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