Document ID: chunk:federal_register_of_legislation:F2024L00728:clause:1_11
Version: federal_register_of_legislation:F2024L00728
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 11448–12267

11  All of the following apply:
    (a) excise duty is payable on goods that are classified to item 10 (other than subitem 10.6 or 10.17) of the Schedule to the Excise Tariff Act 1921;
    (b) the goods are stores for the use of passengers or crew of a ship, or for the service of a ship;
    (c) the goods are supplied from premises covered by a licence granted under section 39A of the Act;
    (d) the goods are supplied to a person for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999);
    (e) the ship has a gross tonnage (within the meaning of the Shipping Reform (Tax Incentives) Act 2012) of at least 400;
    (f) the ship is not an overseas ship (within the meaning of the Act).

Part 2—Consequential amendments

Customs Regulation 2015