Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 165

             (1)  Where:

                     (a)  an item of an Excise Tariff, or a proposed item of an Excise Tariff, is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law; or

                     (b)  under an item of an Excise Tariff, or a proposed item of an Excise Tariff, any matter or thing is expressed to be as prescribed or defined by by-law;

the CEO may, subject to this Part, make by-laws for the purposes of that item or proposed item.

             (2)  Where in a section of an Excise Tariff, or a proposed section of an Excise Tariff, any matter or thing is expressed to be as prescribed, defined or declared by by-law, the CEO may, subject to this Part, make by-laws for the purposes of that section or proposed section.