CTHIn ForceAct
Excise Act 1901
44Permission to move tobacco seed, tobacco plant and tobacco leaf
Start here
Get a plain-English read of 44
Turn the raw legal text into a practical explanation grounded in Excise Act 1901.
44 Permission to move tobacco seed, tobacco plant and tobacco leaf
Part V—Excise supervision, manufacturers’ books, and regulation of factories generally
46 Supervision by officers
49 Facilities to officers
50 Record keeping
51 Collector may give directions
52 Weights and scales
53 Responsibility of manufacturers
Part VI—Payment of duty, removal of excisable goods from factories, and excise control
54 Liability to pay duty
54A Liability of Commonwealth authorities to pay Excise duty
55 Transfer of partly made goods
58 Entry for home consumption etc.
59 Payment of duty
59A Declared period quotas—effect on rates of Excise duty
59AA Payment of duty by relevant travellers
59B Revocation and variation of quota orders
59C Service of quota orders etc.
60 Persons to keep excisable goods safely etc.
61 Control of excisable goods
61AA Delivery for exportation
61A Permission to remove goods that are subject to CEO’s control
61B Removal of goods to a warehouse by a Collector
61C Permission to deliver certain goods for home consumption without entry
61D Outwards duty free shops
61E Inwards duty free shops
62 Deficiency in duty
63 Power to prescribe scales for calculating quantities of excisable goods produced
64 Delivery of samples free of duty
65 Rules for working out the volume or weight etc. of excisable goods
Part VII—Special provisions relating to tobacco
66 Payment of duty relating to tobacco goods
67 General interest charge on unpaid duty
68 Tobacco not manufactured in certain circumstances
75 Destruction of waste tobacco
76 Limitation of amount of moisture in tobacco
77 How moisture determined
77AA Tobacco leaf stock may be checked
Part VIIA—Special provisions relating to alcoholic beverages
77A Definitions
77D Spoilt beer
77E Removal of beer if licence ceases to be in force or is varied to no longer cover a particular brewery
77F Disposal of beer by Collector if licence ceases to be in force or is varied
77FA Excise duty to be paid according to labelled alcoholic strength of certain beverages
77FC Repackaged beer
Part VIIAA—Special provisions relating to spirits
77FD Spirit for fortifying Australian wine or Australian grape must
77FE Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose—class determinations
77FF Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose—specific approvals
77FG Denatured spirits
77FH When an amount is payable on spirit covered by section 77FD, 77FE or 77FF
77FI Delivery from CEO’s control of brandy, whisky or rum
77FJ Person must not abstract denaturing substances in spirit classified to subitem 3.8
77FK Offence in relation to stills
77FL Offence in relation to describing spirits as “old” or “very old”
77FM Spirit blending is to be treated as manufacture
Part VIIB—Special provisions relating to fuel