Document ID: chunk:federal_register_of_legislation:F2024C00528:clause:1_7
Version: federal_register_of_legislation:F2024C00528
Segment Type: clause
Provision Reference: sch 1 cl 7
Character Range: 70347–71165

7                                                             Excise duty has been paid on goods that:
                                                              (a) have not been used; and
                                                              (b) are returned to:
                                                              (i) premises covered by a licence granted under section 39A of the Act; or
                                                              (ii) a person authorised by the manufacturer of the goods to receive goods on behalf of the manufacturer; and
                                                              (c) are destroyed, or are subjected to further manufacture or production; and
                                                              (d) item 7A does not apply to.