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Excise (Spirit blending exemptions) Determination 2020 (No.1)
5. Definitions5. Definitions
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5. Definitions
In this determination:
CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act).
Spirit means goods described in item 3 of the Schedule to the Excise Tariff Act 1921 (Tariff Act).
Schedule means the Schedule to the Excise Tariff Act 1921.