Document ID: chunk:federal_register_of_legislation:C2006A00074:clause:1_77fc
Version: federal_register_of_legislation:C2006A00074
Segment Type: clause
Provision Reference: sch 1 cl 77FC
Character Range: 18399–18951

77FC  Repackaged beer

  If:
 (a) beer classified to subitem 1.2, 1.6 or 1.11 of the Schedule to the Excise Tariff Act 1921 is delivered for home consumption (beer packaged in an individual container exceeding 48 litres); and
 (b) the beer is repackaged into sealed individual containers not exceeding 48 litres;
then, for the purposes of this Act, that repackaging is taken to be the manufacture of beer.

Note: Subitems 1.1, 1.5 and 1.10 of that Schedule set out the rates of duty for beer packaged in individual containers not exceeding 48 litres.