Excise Concessional spirit approvals guidelines 2016 (No. 2) (Cth)

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The new instrument is a restatement of the previous determination which is scheduled to be repealed on 1 October 2016 under the sunsetting provisions as prescribed in Part 4 of Chapter 3 of the Legislation Act.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