77FJ

Person must not abstract denaturing substances in spirit classified to subitem 3.8

In force

(1)

A person commits an offence if:

(a)

spirit classified to subitem 3.8 of the Schedule to the Excise Tariff Act 1921 is delivered for home consumption; and

(b)

the person abstracts the whole or a part of a denaturing substance from the spirit; and

(c)

the person has not been given permission by the CEO to abstract the whole or the part of the denaturing substance.

Penalty: 50 penalty units.

(2)

The CEO may, in writing, give a person permission to abstract the whole or a part of a denaturing substance for the purposes of paragraph (1)(c).

(3)

A permission under subsection (2) is not a legislative instrument.

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