Excise (Concessional Spirits – Class of Persons) Determination 2024 (Cth)

Excise (Concessional Spirits – Class of Persons) Determination 2024

I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.

Dated 4 November 2024

Ben Kelly Deputy Commissioner of Taxation

Contents 1 Name 2 Commencement 3 Authority 4 Definitions 5 Schedules 6 Classes of persons 7 Maximum quantity of spirit Schedule 1—Repeals Excise (Concessional spirits – class of persons) Determination 2014 (No.1)

1 Name This instrument is the Excise (Concessional Spirits – Class of Persons) Determination 2024.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details The whole of the instrument 1 January 2025. 1 January 2025

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority This instrument is made under section 77FE of the Act.

4 Definitions In this instrument: Act means the Excise Act 1901. education institution has the meaning given by section 195-1 of the GST Act. government related entity has the meaning given by section 195-1 of the GST Act. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. health care practitioner means a person who: (a) is a health practitioner as defined in section 3 of the Therapeutic Goods Act 1989; or (b) belongs to a class of persons specified in column 2 of item 4 in Schedule 8 to the Therapeutic Goods Regulations 1990. health facility means a health, aged care or other facility that employs at least one health care practitioner in their capacity as a health care practitioner. hospital has the meaning given by subsection 121-5(5) of the Private Health Insurance Act 2007. institute of medical research means an entity whose principal activity is medical research as defined in section 4 of the National Health and Medical Research Council Act 1992, and which is: (a) established by or under a law of the Commonwealth, or a State or Territory; (b) accredited by the National Health and Medical Research Council (NHMRC); or (c) affiliated with an Australian university or hospital. medical institution means: (a) a hospital; (b) a health facility; or (c) an institute of medical research. Tariff Act means the Excise Tariff Act 1921. veterinary practitioner means a person registered under relevant Commonwealth, State or Territory laws to practice veterinary sciences or veterinary surgery.