Document ID: chunk:federal_register_of_legislation:F2016L01554:body:0:p1
Version: federal_register_of_legislation:F2016L01554
Segment Type: other
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Character Range: 0–3106

Legislative Instrument

Excise concessional spirit approvals guidelines 2016 (No. 2)

I, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under the following provision:

       * Subsection 77FF(5) of the Excise Act 1901 (Excise Act)

Deborah Jenkins
Acting Deputy Commissioner of Taxation
Dated: 13/9/2016

      1. Name of instrument

    This determination is the Excise Concessional spirit approvals guidelines 2016 (No. 2).

    2.                  Legislative Instrument

    This determination is a legislative instrument for the purposes of the Legislation Act 2003 (Legislation Act).

    3.                  Commencement

    This determination commences on the day after it is registered. On commencement it replaces and repeals Excise concessional spirit approvals guidelines 2006 (No. 1) (which expires on 1 October 2016).

    4.                  Application

    This determination applies to applications for approval to use spirit free of duty that is delivered under subitem 3.7 of the Schedule to the Excise Tariff Act 1921.

    It applies to applications received on or after the date of commencement.

    5.                  Revoking of previous instrument

    Excise concessional spirit approvals guidelines 2006 (No. 1) is revoked on commencement of this determination.

    The new instrument is a restatement of the previous determination which is scheduled to be repealed on 1 October 2016 under the sunsetting provisions as prescribed in Part 4 of Chapter 3 of the Legislation Act.

    6.                  Determination

    For the purposes of subsection 77FF(5) of the Excise Act, the following are guidelines the CEO will follow when considering whether to grant a person an approval[1] to use spirit for a specified industrial, manufacturing, scientific, medical, veterinary or educational purpose.

    Approval may be given to persons to use spirit for appropriate and specific industrial, manufacturing, scientific, medical, veterinary or educational purposes.

    Appropriate purposes do not include using spirit in any of the following ways:

            * as a beverage or in the production of a beverage (other than as an incidental input);
            * in any product (including products that are not beverages) that may be consumed for an intoxicating effect.
            * as a fuel (or a component of fuel)
            * on-supply to another person (unless expressly permitted by the CEO in an approval granted under subsection 77FF(1) of the Excise Act.

    An approval may be given to use a once-off specified amount of spirit, or to use a specified amount of spirit in a calendar month or a calendar year.

    An approval may specify an end date after which approval to use the spirit expires, or may be given as an ongoing approval (valid until revoked).

     The CEO must be satisfied that the spirit will be used for the specified purpose, and that it is unlikely that the spirit will be used for another purpose, having regard to;

           * The quantity of spirit specified in the approval
           * The