Commonwealth Numbered Acts

Excise Tariff Amendment Act (No. 2) 1983 No. 99 of 1983 - SECT 3

3. After section 6 of the Principal Act the following section is inserted:
Indexation of rates of duty

''6A. (1) In this section, unless the contrary intention appears-

'index number', in relation to a quarter, means the All Groups Consumer Price
Index number, being the weighted average of the 8 capital cities, published by
the Statistician in respect of that quarter;

'relevant period' means the period of 6 months commencing on 1 February 1984,
and each subsequent period of 6 months;

'relevant rate' means a rate of duty (other than the rate 'Free') specified in
an item in the Schedule other than items 17 and 20;

'Statistician' means the Australian Statistician.

''(2) Subject to sub-section (3), if at any time, whether before or after the
commencement of this section, the Statistician has published or publishes an
index number in respect of a quarter in substitution for an index number
previously published by him in respect of that quarter, the publication of the
later index number shall be disregarded for the purposes of this section.

''(3) If at any time, whether before or after the commencement of this
section, the Statistician has changed or changes the reference base for the
consumer price index, then, for the purposes of the application of this
section after the change took place or takes place, regard shall be had only
to index numbers published in terms of the new reference base.

''(4) Subject to sub-section (6), where the factor ascertained in relation to
a relevant period in accordance with sub-section (5) is greater than 1, this
Act has effect as if for each relevant rate there were substituted, on the
first day of that period-

   (a)  subject to paragraph (b)-a rate of duty calculated by multiplying by
        that factor-

        (i)    in a case to which sub-paragraph (ii) does not apply-the
               relevant rate; or

        (ii)   if, by virtue of another application or several other
               applications of this section, this Act has had effect as if
               another rate of duty were substituted, or other rates of duty
               were successively substituted, for the relevant rate-the
               substituted rate of duty or the last substituted rate of duty,
               as the case may be; or

   (b)  where the rate of duty so calculated in respect of an item, sub-item,
        paragraph or sub-paragraph in the Schedule (in this paragraph referred
        to as the 'prescribed rate') has more decimal places than the number
        of decimal places (in this paragraph referred to as the 'relevant
        number of decimal places') in the rate of duty specified in that item,
        sub-item, paragraph or sub-paragraph, as the case may be, immediately
        before the commencement of this section-

        (i)    if the prescribed rate calculated to one more decimal place
               than the relevant number of decimal places would end in a
               number less than or equal to 4-a rate of duty equal to the
               prescribed rate calculated to the relevant number of decimal
               places; or

        (ii)   if the prescribed rate calculated to one more decimal place
               than the relevant number of decimal places would end in a
               number greater than 4-a rate of duty equal to the prescribed
               rate calculated to the relevant number of decimal places
               increased by-

                (A)  in a case where the relevant number of decimal places is
                     2-0.01;

                (B)  in a case where the relevant number of decimal places is
                     3-0.001;

                (C)  in a case where the relevant number of decimal places is
                     4-0.0001; and

                (D)  in a case where the relevant number of decimal places is
                     5-0.00001.

''(5) The factor to be ascertained for the purposes of sub-section (4) in
relation to a relevant period-

   (a)  is the number, calculated to 3 decimal places, ascertained-

        (i)    if the relevant period commences on 1 February-by dividing the
               index number for the last preceding December quarter by the
               index number for the last preceding June quarter; or

        (ii)   if the relevant period commences on 1 August-by dividing the
               index number for the last preceding June quarter by the index
               number for the last preceding December quarter; or

   (b)  if the number so ascertained would, if it were calculated to 4 decimal
        places, end in a number greater than 4-is the number so ascertained
        increased by 0.001.

''(6) If an index number necessary for the calculation of the factor to be
ascertained in relation to a relevant period in accordance with sub-section
(5) is not published by the Statistician more than 7 days before the first day
of the period-

   (a)  the Minister shall, as soon as practicable after the index number is
        published by the Statistician (but not earlier than the first day of
        the period), publish a notice in the Gazette stating that-

        (i)    the index number was not published by the Statistician more
               than 7 days before the first day of the current relevant
               period; and

        (ii)   the index number has now been published and is to commence to
               have effect, for the purposes of this section, on the day on
               which the notice is published in the Gazette; and

   (b)  sub-section (4) shall have effect in relation to the period as if the
        reference in that sub-section to the first day of the period were a
        reference to the day immediately following the day on which the notice
        was published in the
Gazette.

''(7) Where by virtue of the application of this section, this Act has effect
as if another rate of duty were substituted for a relevant rate on a
particular day, the substitution, in so far as it affects duty payable in
relation to goods, has effect in relation to goods entered for home
consumption on or after that day.

''(8) Where, by virtue of the application of this section, this Act is to have
effect as if another rate of duty (in this sub-section referred to as a
'substituted rate') were substituted for a relevant rate on a particular day,
the Minister shall, on or as soon as practicable after that day, publish for
the information of the public a notice in the Gazette advertising the
substituted rates and goods to which they are to apply.''.