Document ID: chunk:federal_register_of_legislation:C2024C00486:section:77fe
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 77FE
Character Range: 161490–162198

77FE  Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose—class determinations
 (1) The CEO may, by legislative instrument, determine a class of persons for the purposes of subitem 3.6 of the Schedule to the Excise Tariff Act 1921.
 (2) For the purposes of that subitem, the determination may also specify a quantity of spirit that a person included in the class may use in a calendar month or a calendar year.
Note: See also section 77FH (about payment of duty equivalent if spirit is delivered to a person included in such a class and the person does not use the spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose).