186Interpretation

186 Interpretation

(1) For the purpose of section 160A of the Act, ship’s stores: (a) consisting of alcoholic beverages (other than beer) sold to a passenger or member of the crew otherwise than by the glass or nip; (b) consisting of cigars sold to a passenger or to a member of the crew otherwise than by the individual packet, tin or box containing not more than 25 cigars; (c) consisting of cigarettes sold to a passenger or to a member of the crew otherwise than by the individual packet containing not more than 25 cigarettes or the individual tin containing not more than 50 cigarettes; (d) consisting of other tobacco products sold to a passenger or to a member of the crew otherwise than in a quantity that does not exceed 120 grams in weight; or (e) consisting of alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew; are liable to Excise duty. (2) For the purpose of section 160A of the Act, aircraft’s stores, other than: (a) stores for consumption or use in an aircraft that is engaged on an international air service or flight conducted or operated by a person resident in Australia; (b) stores for consumption or use in an aircraft that is engaged on a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth; (ba) stores for consumption or use in an aircraft that is engaged on a flight approved under subsection 15 (1) of the Air Navigation Act 1920; (c) stores included in a class of stores to which an bilateral arrangement applies for consumption or use in an aircraft that is included in a class of aircraft to which the bilateral arrangement applies and is engaged on an international air service or flight included in a class of international air services or flights to which the bilateral arrangement applies conducted or operated by a person included in a class of persons to which the bilateral arrangement applies; and (d) stores upon which the CEO considers it would be uneconomical to collect duty; are liable to Excise duty. (3) For the purposes of the last preceding subregulation: (a) bilateral arrangement has the same meaning as in the International Air Services Commission Act 1992; (b) a reference to a person resident in Australia shall be read as including a reference to: (i) a body corporate established by an Act or by a law of a State or Territory of the Commonwealth; and (ii) a company incorporated under the law in force in a State or Territory of the Commonwealth; but shall not be read as including a reference to any other body corporate or company; (c) an aircraft that is being used for purposes connected with the operation of an international air service or is undergoing testing, maintenance or repairs for the purpose of being used in connexion with the operation of an international air service shall be deemed to be engaged on an international air service; and (d) a flight shall be deemed to be a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth if the flight commences at either of those places and ends, or is intended to end, at the other of those places, whether or not the aircraft may or will, in the course of the flight, call at any other place in Australia or that Territory.