Document ID: chunk:federal_register_of_legislation:C2024C00486:section:77fj
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 77FJ
Character Range: 166552–167265

77FJ  Person must not abstract denaturing substances in spirit classified to subitem 3.8
 (1) A person commits an offence if:
 (a) spirit classified to subitem 3.8 of the Schedule to the Excise Tariff Act 1921 is delivered for home consumption; and
 (b) the person abstracts the whole or a part of a denaturing substance from the spirit; and
 (c) the person has not been given permission by the CEO to abstract the whole or the part of the denaturing substance.
Penalty: 50 penalty units.
 (2) The CEO may, in writing, give a person permission to abstract the whole or a part of a denaturing substance for the purposes of paragraph (1)(c).
 (3) A permission under subsection (2) is not a legislative instrument.