Summary
Introduced with the Excise Tariff Amendment Bill (No. 2) 2002, the bill amends the:
Excise Act 1901
to: enable excise to be charged on the higher of the labelled alcohol content or the actual alcohol content of alcoholic beverages; and allow the Commission of Taxation to determine rules for working out the percentage by volume of alcohol in beverages; and
Distillation Act 1901
and
Spirits Act 1906
to make consequential amendments.