Mauritius
Excise Act
Act 14 of 1994
- Commenced on 17 June 1994
- [This is the version of this document at 30 June 2017.]
Part I – Preliminary
1. Short title
This Act may be cited as the Excise Act.2. Interpretation
In this Act—"admixed spirit" means a product having an alcoholic strength of not less than 40 per cent of alcohol by volume obtained by mixing redistilled alcohol with—(a)malt whisky; and(b)odiferous substances and mixtures, including alcoholic solutions;"admixed wine" means a product having an alcoholic strength of not less than 7 per cent nor more than 18 per cent of alcohol by volume obtained by mixing wine in a proportion not exceeding 20 per cent with island wine or fruit wine or made-wine;"agricultural rum" means a product obtained exclusively from alcoholic fermentation and distillation of sugar cane juice, having the aromatic characteristics specific to rum and a content of volatile substances equal to or exceeding 225 grammes per hectolitre of alcohol of 100 per cent by volume, and when bottled for consumption, has a minimum alcoholic strength of 37 per cent by volume and a maximum of 50 per cent by volume;"alcohol" means a product obtained by distilling a fermented liquid;"alcoholic beverage"—(a)means a beverage having an alcoholic strength exceeding 0.5 per cent of alcohol by volume; but(b)does not include beer and spirit cooler;"alcoholic products" means agricultural rum, compounded spirits, island recipe rum, local rum and rum;"alcoholic strength" means the ratio of the volume of pure alcohol present in a product at 20 degrees Celsius to the total volume of that product at the same temperature measured in accordance with the system recommended by the International Organisation of Legal Metrology;"anhydrous ethanol" means a product, which is dehydrated, having an alcoholic strength of more than 99 per cent by volume obtained by distilling fermented molasses of sugar cane;"aperitif"—(a)means redistilled alcohol flavoured, aromatised or sweetened and having an alcoholic strength of not less than 15 per cent of alcohol by volume; and(b)includes cordial or liqueur;"apparatus"—(a)means any instrument, appliance, vessel, utensil, equipment or machinery used or designed or adapted for the manufacture of excisable goods; and(b)includes any part of an apparatus;"Authority" means the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act;"beer"—(a)means a product obtained from the fermentation of malt or any other saccharine substance and flavoured with hops or other bitters; and(b)includes ale, porter, lager, stout or any other similar product manufactured and sold as beer;"blended brandy" means a product having an alcoholic strength of not less than 36 per cent of alcohol by volume obtained by blending brandy with redistilled alcohol;"blended gin" means a product having an alcoholic strength of not less than 37 per cent of alcohol by volume obtained by blending gin with redistilled alcohol;"blended mogas" means a product obtained by blending anhydrous ethanol with mogas;"brandy" means a product having an alcoholic strength of not less than 36 per cent of alcohol by volume obtained by distilling fermented grape juice, wine, wine lees, fruit wine or fruit wine lees;"brewer" means a person licensed to carry on the business authorised as specified in Part I of the Second Schedule;"CCTV system" means a closed circuit television system;"cane spirit" means a product having an alcoholic strength of not less than 33 nor more than 50 per cent of alcohol by volume obtained by adding flavours or essences to redistilled alcohol produced from sugar cane or its derivatives;"cask" means a container of not less than 10 litres approved by the Director-General for use in a factory;"cider" means an alcoholic beverage made from the fermentation of apples or concentrated apple juice having an alcoholic strength of not less than 2.5 per cent and not more than 13 per cent of alcohol by volume;"classic or vintage motor car" has the same meaning as in the Consumer Protection (Control of Imports) Regulations 1999;"CO2" means carbon dioxide;"CO2 emission" means the average combined measurement of carbon dioxide (CO2) measured in grammes per kilometre;"CO2 levy" means the CO2 levy referred to in section 3C;"CO2 rebate" means the CO2 rebate referred to in section 3C;"CO2 threshold" means the CO2 threshold referred to in Sub-part B of Part III of the First Schedule;"Commissioner" means the Commissioner of Police;"compounded spirits" means rum, local rum or agricultural rum compounded into a product of a different flavour, taste or colour and having an alcoholic strength of not less than 37 per cent nor more than 50 per cent of alcohol by volume;"cordial" means a product having an alcoholic strength of not less than 15 per cent of alcohol by volume obtained by—(a)adding sugar, honey or other natural sweeteners, provided that their mixtures when added in the manufacture shall have a sugar content, expressed as invert sugar, of at least 50 grammess per litre; and(b)distilling or mixing ethyl alcohol or distilled spirits with lime juice or any fruit juice,and which is labelled as such;"cosmetic" means a toilet preparation containing alcohol;"customs control" has the same meaning as in the Customs Act;"customs duty" means the duty leviable under the Customs Tariff Act;"blended whisky" means a product having an alcoholic strength of not less than 40 per cent of alcohol by volume obtained by blending a number of distillates each of which, separately, is entitled to the description of whisky;"bottling premises" means premises in a factory approved by the Director-General for the manufacture and bottling of liquor and alcoholic products;"denatured alcohol" means heating and lighting alcohol, power alcohol (red) and power alcohol (white) obtained by denaturing alcohol with such materials and in such manner as may be prescribed;"Director-General" means the Director-General of the Authority;"distilled gin"—(a)means a product having an alcoholic strength of not less than 37.5 per cent of alcohol by volume—(i)produced by redistilling organoleptically alcohol produced from agricultural raw materials other than grains in the presence of juniper berries and of other natural botanicals provided that the juniper taste is predominant; or(ii)the mixture of the product of such distillation and alcohol with natural and/or nature-identical flavouring substances and/or flavouring preparations; but(b)does not include a product obtained simply by adding essences or flavourings to the alcohol;"distiller-bottler" means a person licensed to carry on the business authorised as specified in Part I of the Second Schedule;"distillery" means premises in a factory approved by the Director-General for the distillation of a fermented liquid into alcohol or for the redistillation of alcohol;"drug" means a medicinal preparation containing alcohol and prepared according to formulae laid down in the British Pharmacopeia or the French Codex, or according to specifications approved by the Permanent Secretary;"entry" means a declaration made by a manufacturer in such manner and in such form as may be approved by the Director-General for the purposes of section 4;"excisable goods" means goods specified in the First Schedule;"excise duty"—(a)means the excise duty specified in section 3; and(b)includes—(i)any surcharge under section 7; and(ii)any penalty or interest;"excise seal" means a seal, cap, label or other device approved by the Director-General;"excise warehouse" means premises, whether or not in a factory, approved by the Director-General for the deposit of excisable goods;"export" has the same meaning as in the Customs Act;"factory"—(a)means premises approved by the Director-General in which excisable goods may be manufactured, stored or sold by wholesale; and(b)includes the storeroom and the excise warehouse of a factory;"formula" means the formula specified in Sub-part B of Part III of the First Schedule;"fortified admixed wine" means a product having an alcoholic strength of not more than 24 per cent of alcohol by volume obtained by adding spirits of not less than 50 per cent of alcohol by volume to admixed wine;"fortified fruit wine" means a product having an alcoholic strength of not more than 24 per cent of alcohol by volume and obtained by adding spirits of not less than 50 per cent of alcohol by volume to fruit wine;"fortified island wine" means a product having an alcoholic strength of not more than 24 per cent of alcohol by volume obtained by adding spirits of not less than 50 per cent of alcohol by volume to island wine;"fortified made wine" means a product having an alcoholic strength of not more than 24 per cent of alcohol by volume obtained by adding spirits of not less than 50 per cent of alcohol by volume to made wine;"fortified wine" means a product having an alcoholic strength of not more than 24 per cent of alcohol by volume obtained by adding spirits of not less than 50 per cent of alcohol by volume to wine;"fruit wine" means a product having an alcoholic strength of not less than 7 per cent and not more than 18 per cent of alcohol by volume obtained from the fermentation of any fresh fruit or fruit must, whether condensed or concentrated, other than grape must, fresh grapes or sound grapes;"furfuraldehyde" means the chemical organic substance known under that name or as furfural, furfurol or pyromucic aldehyde;"gin" means a product having an alcoholic strength of not less than 37.5 per cent of alcohol by volume obtained by flavouring redistilled alcohol produced from the distillation of grains with or over juniper berries and other aromatics, or with or over extracts derived from infusions, percolations or maceration of such materials;"hydrous ethanol" means a product, which is not dehydrated, having an alcoholic strength of more than 99 per cent by volume obtained by distilling fermented molasses of sugar cane;"import" has the same meaning as in the Customs Act;"import permit" has the same meaning as in the Consumer Protection (Control of Imports) Regulations 1999;"inspection certificate" means the inspection certificate referred to in the Consumer Protection (Control of Imports) Regulations 1999;"island recipe rum" means a product having an alcoholic strength of not less than 30 per cent and not more than 40 per cent of alcohol by volume and obtained by mixing agricultural rum, rum or local rum with fruits, sugar, spices with or without flavouring substances;"island wine" means a product having an alcoholic strength of not less than 7 per cent and not more than 18 per cent of alcohol by volume obtained from the fermentation of sugar;"leaf tobacco" means tobacco leaves which are being or have been cured but which have not undergone any other process to render them fit for the manufacture of tobacco products;"licence" means a licence specified in column 1 of the Second Schedule;"licence fee", in relation to a licence, means the fee corresponding to the licence and to the business authorised as specified in columns 2 and 3, respectively, of the Second Schedule;"licensed premises" means premises, other than a factory, on which a licensee is authorised to carry on his business;"licensee"—(a)means the holder of a licence; and(b)includes a person whose name is endorsed on a licence under section 13 (4);"licensing authority", in relation to a licence under the Second Schedule, means the Director-General;"liqueur" means a product having an alcoholic strength of not less than 15 per cent of alcohol by volume obtained by—(a)adding sugar, honey or other natural sweeteners, provided that their mixtures when added in the manufacture—(i)shall have a minimum sugar content, expressed as invert sugar, of—(A)70 grammes per litre for cherry liqueurs, the ethyl alcohol of which consists exclusively of cherry spirit; or(B)80 grammes per litre for gentian or similar liqueurs prepared with gentian or similar plants as the sole aromatic substance; or(C)100 grammes per litre, in any other case; and(ii)adding extracts or essences; and(b)distilling or mixing ethyl alcohol or distilled spirits with fruit, flowers, leaves, other botanical substances, their juices or with extracts derived by infusion, percolation or maceration of such botanical substances, or with other natural flavouring materials or cream, milk or other milk products, fruit, wine or flavoured wine,and which is labelled as such;"liquor"—(a)means any beverage having an alcoholic strength of not less than 2 per cent of alcohol by volume; but(b)does not include alcoholic products;"local rum" means a product having an alcoholic strength of not less than 37 per cent nor more than 50 per cent of alcohol by volume obtained by diluting alcohol produced from the fermentation and distillation of sugar cane or its derivatives;"London gin" means a product having an alcoholic strength of not less than 37.5 per cent of alcohol by volume—(a)obtained from alcohol, whose flavour is introduced exclusively through the redistillation in traditional stills of ethyl alcohol in the presence of all the natural plant materials used;(b)the resultant distillate of which contains at least 70 per cent alcohol by volume;(c)which does not contain added sweetening exceeding 0.1 grammes of sugar per litre of the final product nor colorants;(d)which does not contain any other added ingredients other than water;"made wine" means a product having an alcoholic strength of not less than 7 per cent nor more than 18 per cent of alcohol by volume obtained from the fermentation of the mixture of grape must concentrate and sugar;"manufacture" means make, prepare, produce, process, distil, redistill, modify, mix, blend, treat, assemble, bottle, put into containers, label or pack excisable goods other than leaf tobacco and includes any stage in the manufacture;"manufacturer" means any person who manufactures excisable goods;"matured" means matured in a wooden cask for a period of not less than 2 years or such other period as the Director-General may determine;"matured local rum" means local rum put to be matured which, when bottled for consumption in Mauritius, has an alcoholic strength of not less than 37 per cent and not more than 55 per cent of alcohol by volume;"matured rum" means rum put to be matured which, when bottled for consumption in Mauritius, has an alcoholic strength of not less than 37 per cent and not more than 55 per cent of alcohol by volume;"medicinal tincture"—(a)means a medicinal tincture containing alcohol and prepared according to formulae laid down in the British Pharmacopeia or the French Codex, or according to specifications approved by the Permanent Secretary; but(b)does not include tinctures of Cocheneal (Tincture Cocci);"MID", in relation to sections 3A and 3B, means Maurice Ile Durable;"Minister" means the Minister to whom responsibility for the subject of finance is assigned;"model code", in relation to a motor car referred to in section 3C, includes engine capacity in cubic centimetres (cc), transmission system and weight;"molasses" means a substance from which wash may be prepared;"objection directorate" means a directorate set up by the Director-General within the Authority for the purposes of dealing with objections made under sections 5, 22 and 52;"officer" has the same meaning as in the Mauritius Revenue Authority Act;"perfumed spirits" means a product obtained by mixing alcohol with essential oils or essences;"Permanent Secretary" means the Permanent Secretary of the Ministry responsible for the subject of health;"permit" means a permit referred to in section 19;"perry" means an alcoholic beverage made from the fermentation of pears or concentrated pear juice having an alcoholic strength of not less than 2.5 per cent and not more than 13 per cent of alcohol by volume;"record" means a record specified in section 24;"Regulation No. 101" means Regulation No. 101 of the United Nations Economic Commission for Europe (UNECE);"returning resident" means a person referred to in item 6 of Part I of the Eighth Schedule to the Consumer Protection (Control of Imports) Regulations 1999;"Revenue Law" has the same meaning as in the Mauritius Revenue Authority Act;"rum" means a product obtained from alcoholic fermentation and distillation of molasses or syrup produced in the manufacture of cane sugar or of sugar cane juice itself and distilled at less than 96 per cent of alcohol by volume so that the distillate has the discernible specific orga-noleptic characteristics of the raw materials used and, when bottled for consumption, has an alcoholic strength of not less than 37 per cent nor more than 50 per cent of alcohol by volume;"shandy" means an alcoholic beverage obtained by mixing beer with soft drink;"soft drink" has the same meaning as in the Food Regulations 1999;"sparkling wine" means a wine having an alcoholic strength of not less than 7 per cent and not more than 18 per cent of alcohol by volume and charged with carbon dioxide, either by conducting the final fermentation in a closed vessel or by adding the gas artificially after bottling;"spirit cooler" means a product, whether carbonated or not, having an alcoholic strength of not more than 9 per cent of alcohol by volume obtained by mixing a spirit, liqueur, or other spirituous beverage, falling under Tariff Heading 22.08 of the First Schedule to the Customs Tariff Act with flavours and or other non-alcoholic beverages;"spirit vinegar" means an acid liquid, obtained wholly from acetous fermentation of a distilled alcoholic liquid, which contains more than 2 degrees of acetic acid measured by Salleron’s acidimeter;"spirits" means alcohol, compounded spirits or liquor;"standard" has the same meaning as in the Mauritius Standards Bureau Act;"standard alcoholometer" means the standard alcoholometer approved as such by the Director-General;"still"—(a)means an apparatus which may be used for distillation; and(b)includes any part of a still;"sugar" includes sucrose, lactose, maltose, fructose and glucose;"sugar sweetened non-alcoholic beverages"—(a)means any non-alcoholic beverages containing sugar; and(b)includes juices, milk-based beverages and soft drinks;"tobacco"—(a)means a plant belonging to the species Nicotiana Tabaccum or Nicotiana Rustica; and(b)includes any tobacco substitute;"tobacco products"—(a)means any product manufactured from leaf tobacco; and(b)includes cigarettes, cigars and prepared tobacco;"value at importation" means—(a)in the case of second-hand motor vehicles, the value determined in such manner as may be prescribed;(b)in any other case, the value under the Customs Act;"VAT" means the value added tax chargeable under the Value Added Tax Act;"vat" means a container permanently fixed in a factory in the manner required by the Director-General;"vinegar" means an acid liquid containing more than 2 degrees of acetic acid measured by Salleron’s acidimeter obtained wholly from acetous fermentation of country liquor or wine;"vodka" means a product having an alcoholic strength of not less than 37.5 per cent of alcohol by volume and obtained by treating distilled fermented mash of—(a)cereals and/or potatoes; or(b)other agricultural raw materials,with activated charcoal, so as to render the product without distinctive characteristic aroma or taste;"wash"—(a)means a fermented liquid fit for distillation; and(b)includes any liquid undergoing preparation to render it fit for distillation;"whisky" means a product having an alcoholic strength of not less than 40 per cent of alcohol by volume obtained by distilling a mash of cereals, saccharified by the diastase of the malt contained therein, with or without other natural enzymes—(a)fermented by the action of yeast;(b)distilled at less than 94.8 per cent volume, so that the distillate has an aroma and taste derived from the raw materials used; and(c)matured for at least 3 years in a wooden cask;"wine" means a beverage having an alcoholic strength of not less than 7 per cent nor more than 18 per cent of alcohol by volume obtained from the fermentation of juice of fresh grapes, sound grapes or grape must.[S. 2 amended by Act 13 of 1996 w.e.f. 6 February 1996; s. 74 (a) of Act 2 of 1998 w.e.f.7 September 1998; s. 2 of Act 10 of 1998 w.e.f. 1 July 1998; s. 7 (a) of Act 23 of 2001 w.e.f. 11 August 2001; s. 7 (a) of Act 18 of 2003 w.e.f. 21 July 2003; s. 27 (5) (a) of Act 33 of 2004 w.e.f. 1 July 2006; s. 10 (a) of Act 15 of 2006 w.e.f. 7 August 2006; s. 9 (a) of Act 18 of 2008 w.e.f. 19 July 2008; s. 6 (a) of Act 10 of 2010 w.e.f. 20 November 2010; s. 3 of Act 19 of 2011 w.e.f. 13 July 2011; s. 6 (a) of Act 37 of 2011 w.e.f. 15 December 2011; s. 8(a) of Act 26 of 2012 w.e.f. 10 November 2012, 22 December 2012, 4 February 2013; 1 September 2013; s. 7 (a) of Act 26 of 2013 w.e.f. 9 November 2013, 21 December 2013, 1 January 2014; s. 17 (a) of Act 9 of 2015 w.e.f. 14 May 2015; s. 18 (a) of Act 18 of 2016 w.e.f. 1 July 2016 and 7 September 2016.]Part II – Liability to excise duty, mid levy and CO2 levy or granting of CO2 rebate
[Heading amended by s. 4 of Act 19 of 2011 w.e.f. 13 July 2011.]3. Charge to excise duty
3A. Charge to MID levy
3B. Payment of MID levy
Notwithstanding section 3A, payment of MID levy on petroleum products and liquid petroleum gas (LPG) and imported by the State Trading Corporation shall be effected within a period of 30 days of the date of importation of such products or within such other period as may be prescribed.[S. 3B inserted by s. 9 (c) of Act 18 of 2008 w.e.f. 7 June 2008.]3C. CO2 levy or CO2 rebate on motor cars
3CA. Suspension of CO2 Levy or CO2 rebate on motor cars
3D. ***
[S. 3D inserted by s. 5 of Act 19 of 2011 w.e.f. 13 July 2011; repealed by s. 17 (d) of Act 9 of 2015 w.e.f. 14 May 2015.]3E. Levy on energy consumption
A levy shall be chargeable on the electrical appliances specified in Part IV of the First Schedule when removed for home consumption.[S. 3E inserted by s. 8 (b) of Act 26 of 2012 w.e.f. 1 September 2013.]4. Entries for excisable goods
4A. Accounting of goods warehoused in an excise warehouse
Sections 71 and 71A of the Customs Act shall apply to goods warehoused in an excise warehouse, with such modifications, adaptations and exceptions as may be necessary, as they apply to a manufacturer holding a valid licence under Part I of the Second Schedule.[S. 4A inserted by s. 18 (d) of Act 18 of 2016 w.e.f. 1 February 2017.]5. Payment under protest
6. ***
[S. 6 amended by s. 13 (a) of Act 14 of 2009 w.e.f. 30 July 2009; s. 8 (a) of Act 20 of 2009 w.e.f. 19 December 2009; repealed by s. 17 (f) of Act 9 of 2015 w.e.f. 1 June 2016.]7. Surcharge for late payment
8. Export of excisable goods
No excise duty shall be paid on excisable goods exported under Customs control or exported as ship’s stores.Part III – Licences
9. Licensing
No person shall carry on any business specified in column 3 of the Second Schedule unless he is the holder of a licence to that effect.10. Issue of licence
11. Validity of licence
12. Renewal of licence
13. Transfer of licence
14. ***
[S. 14 amended by s. 27 (5) (d) of Act 33 of 2004 w.e.f. 1 July 2006; s. 4 (b) of Act 4 of 2006 w.e.f. 2 October 2004; repealed by s. 8 (e) of Act 26 of 2012 w.e.f. 22 December 2012.]15. Obligations of licensee
Part IV – Control of premises and excisable goods
16. Manufacture of excisable goods
No person shall manufacture excisable goods other than leaf tobacco—17. Interference with factory, apparatus and excisable goods
Except with the Director-General’s written authorisation—18. Possession of molasses, sugar cane juice and wash
No person shall have in his possession—19. Use of still and transfer of excisable goods and still
20. Sampling of excisable goods
21. Control of certain excisable goods
Any excisable goods manufactured by a distiller-bottler shall, for the purpose of control, be dealt with in the same manner as imported goods of the like nature.22. Stocktaking and excise duty unpaid
23. Security
24. Record
Part V – Powers of Director-General
25. General powers of Director-General
26. Power to require information
Every person who may be so required by the Director-General shall, within the time fixed by the Director-General, give orally or in writing as may be required, all such information as may be demanded of him by the Director-General for the purpose of enabling the Director-General to collect excise duty.27. Power of inspection
28. Power to examine goods, apparatus or equipment
29. Right of access to factory or licensed premises
Notwithstanding any other enactment, for the purpose of detecting a suspected offence under this Act, the Director-General shall at any time and without warrant have access to a factory or licensed premises or to other premises where business is carried on by a person who is, under this Act or any other enactment, authorised to deal in or use excisable goods, and he may, for the purpose, use such force as may be necessary to obtain access.30. Search warrant
Where the Director-General reasonably suspects that an offence under this Act has been, is being or is likely to be, committed, he may issue to an officer a warrant in the prescribed form for the search of any premises and the seizure of any goods, apparatus and record or documents.31. Power to take assistance
Any officer acting under a warrant issued under section 30 may be assisted by any police officer and such other persons as he thinks necessary.32. Power to stop and search any vehicle
33. Arrest and search
34. Seizure of goods
35. Security for goods seized
Where any goods have been seized under this Act and an action has been entered in Court against the seizure, the Court may order the release of the goods on a security being furnished to the Director-General, for an amount representing 2 times the value of the goods, inclusive of any excise duty payable.36. Forfeiture
37. Disposal of seized goods
37A. Powers of police officers
Every police officer may, for the purpose of detecting the commission of an offence, exercise all or any of the powers under sections 20 (1), 29, 32, 33 and 34 and any power necessary to enable the licensing authority to exercise its powers under section 49.[S. 37A inserted by s. 6 (b) of Act 10 of 2010 w.e.f. 24 December 2010.]38. ***
[S. 38 repealed by s. 27 (5) (e) of Act 33 of 2004 w.e.f. 2 October 2004.]39. ***
[S. 39 repealed by s. 27 (5) (e) of Act 33 of 2004 w.e.f. 2 October 2004.]Part VI – Offences and penalties
40. Unlawful dealings
41. Unlawful possession of excisable goods and apparatus
42. Misuse of excisable goods
Where excisable goods are delivered or received subject to a condition, or for a specific purpose, or to be used by a particular person, any person who fails to comply with the condition, or uses the goods for another purpose, or sells the goods to a person to whom they were not destined, as the case may be, shall commit an offence.43. Collusion
44. Obstruction of officers
45. Other offences
46. Burden of proof
In any action or proceedings arising out of the seizure of any goods under this Act, the burden of proving that the seizure was illegal shall lie on the person making the allegation.47. Evidence
In any proceedings for an offence—48. Penalties
49. Disciplinary action against licensee
50. Compounding of offences
Section 162 of the Customs Act shall apply to excise duty and MID levy.[S. 50 amended by s. 2 (b) of Act 10 of 1998 w.e.f. 1 July 1999; s. 27 (5) (f) of Act 33 of 2004 w.e.f. 1 July 2006; repealed and replaced by s. 8 (i) of Act 26 of 2012 w.e.f. 1 January 2013.]Part VII – Miscellaneous
51. Cessation of business
52. Refund of excise duty
52A. Claim on export of waste PET bottles or PET flakes or recycling of waste PET bottles
53. Erroneous refund, remission, exemption or reduction
54. ***
[S. 54 repealed by s. 10 (h) of Act 15 of 2006 w.e.f. 10 January 2007.]55. Jurisdiction of Magistrates
56. Application of Act
57. Regulations
57A. ***
58. ***
59. ***
History of this document
30 June 2017 this version
Consolidation
17 June 1994
Commenced