, in relation to an LPG remission, has a meaning affected by subsection (5).

has the meaning given by Schedule 1.

means the premises specified in a storage licence.

does not include:

(a) the Territory of Christmas Island; or

(b) the Territory of Cocos (Keeling) Islands.

, in relation to a section of any of the Excise Acts, means an officer authorised in writing by the CEO to exercise the powers or perform the functions of an under that section.

means any liquor on which, under the name of , any duty of excise imposed by the Parliament is payable.

means a factory in respect of which a person is licensed to manufacture beer.

means a licence to manufacture beer.

means a container that has the capacity to have packaged in it more than 2 litres of liquid.

means by the authority of an officer doing duty in the matter in relation to which the expression is used.

means the Commissioner of Taxation.

means:

(a) the CEO; or

(b) in relation to a section of an Excise Act for which a person is an authorised officerthat authorised officer.

means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).

means either:

(a) liquid petroleum; or

(b) a substance:

(i) that is derived from gas associated with oil production; and

(ii) that is liquid at standard temperature and pressure.

includes:

(a) a trailer or other like receptacle, whether with or without wheels, that is used for the movement of goods from one place to another; and

means an aircraft, railway rolling stock, vehicle or vessel of any kind.

means a licence granted under Part IV, the holding of which authorises the licence holder to deal in tobacco seed, tobacco plant or tobacco leaf.

or

Excise duty

means duty of Excise.

has the meaning given by subparagraph 61C(1)(b)(ia).

, in relation to an offence, whether the offence is indictable or summary, means a thing relevant to the offence, including such a thing in electronic form.