77FG
In forceDenatured spirits
Part VIIAASpecial provisions relating to spirits
77FG Denatured spirits
(1)
For the purposes of subitem 3.8 of the Schedule to the Excise Tariff Act 1921, the CEO may, by legislative instrument, determine a formula for the denaturing of spirits.
(2)
The CEO must give the greatest weight to the protection of the revenue in determining a formula under subsection (1).
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