Other powers to assess: assessments relating to spirits
The Alcoholic Liquor Duties Act 1979 (ALDA) provides the power to assess in situations where
- a person who is authorised to use spirits for medical or scientific purposes fails to use them as proposed - section 8(4)
- a person who is authorised to use spirits in art or manufacture fails to use them as proposed - section 10(4), or
- relief from duty is allowed on imported goods not for human consumption containing spirits, but the spirits are not used for an approved purpose - section 11(3).
For further guidance, see the section on assessments and penalties in DFS3050 and DFS3060.