Document ID: chunk:federal_register_of_legislation:C2024C00257:section:5:p2
Version: federal_register_of_legislation:C2024C00257
Segment Type: section
Provision Reference: s 5 (pt 2/2)
Character Range: 18007–18624

Excise so imposed shall be charged, collected and paid:
 (i) on all goods dutiable under the Schedule, as amended and in force at that time, and manufactured or produced in Australia at or after that time; and
 (ii) on all goods dutiable under the Schedule, as amended and in force at that time, and manufactured or produced in Australia before that time, being goods:
 (A) that, at that time, were subject to the CEO's control, or, at that time were in the stock, custody or possession of, or belonged to, the manufacturer or producer of the goods; and
 (B) on which no duty of Excise had been paid before that time.