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Thursday, 16 December 1993
Page: 4795


Senator SPINDLER (11.19 a.m.) —Mr Chairman, I want to make a very brief comment on Senator Archer's statement that this is the first time excise has been applied to goods that were not for sale. I believe there is a distinction to be made between the purely technical legal definition of whether an item is for sale and whether, as it is claimed in this case, it is actually produced by the purchaser using somebody else's facilities. Micro-breweries, while they provide equipment for people to come and stir the ingredients in a kettle a couple of times and then come back in two weeks time and bottle it, essentially in substance—and I draw the distinction between substance and legality—are still a method of providing cheaper beer to the purchaser.

  Request agreed to.

  Bill agreed to with a request.

CUSTOMS AND EXCISE LEGISLATION AMENDMENT BILL 1993

  The bill.