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This is a Bill, not an Act. For current law, see the Acts databases.
2013-2014
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Customs Tariff Amendment (Tobacco)
Bill 2014
No. , 2014
(Immigration and Border Protection)
A Bill for an Act to amend the Customs Tariff Act
1995, and for related purposes
i Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedule(s) ........................................................................................ 1
Schedule 1--Amendments
3
Part 1--Increase in tobacco duty rates on 1 December 2013
3
Customs Tariff Act 1995
3
Part 2--Indexation
14
Customs Tariff Act 1995
14
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 1
A Bill for an Act to amend the Customs Tariff Act
1
1995, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Customs Tariff Amendment (Tobacco)
5
Act 2014.
6
2 Commencement
7
This Act is taken to have commenced on 1 December 2013.
8
3 Schedule(s)
9
Each Act that is specified in a Schedule to this Act is amended or
10
repealed as set out in the applicable items in the Schedule
11
2 Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
concerned, and any other item in a Schedule to this Act has effect
1
according to its terms.
2
Amendments Schedule 1
Increase in tobacco duty rates on 1 December 2013 Part 1
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 3
Schedule 1
--
Amendments
1
Part 1
--
Increase in tobacco duty rates on
2
1 December 2013
3
Customs Tariff Act 1995
4
1 Schedule 3 (subheading 2401.10.00, the rates of duty in
5
column 3)
6
Repeal the rates of duty, substitute:
7
$502.48/kg
NZ/PG/FI/
DC/LDC/
SG:$502.48/kg
2 Schedule 3 (subheading 2401.20.00, the rates of duty in
8
column 3)
9
Repeal the rates of duty, substitute:
10
$502.48/kg of
tobacco content
NZ/PG/FI/
DC/LDC/
SG:
$502.48/kg of
tobacco content
3 Schedule 3 (subheading 2401.30.00, the rates of duty in
11
column 3)
12
Repeal the rates of duty, substitute:
13
$502.48/kg of
tobacco content
NZ/PG/FI/
DC/LDC/
SG:
$502.48/kg of
tobacco content
Schedule 1 Amendments
Part 1 Increase in tobacco duty rates on 1 December 2013
4 Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
4 Schedule 3 (subheading 2402.10.20, the rates of duty in
1
column 3)
2
Repeal the rates of duty, substitute:
3
$0.40197/stick
NZ/PG/FI/
DC/LDC/
SG:
$0.40197/stick
5 Schedule 3 (subheading 2402.10.80, the rates of duty in
4
column 3)
5
Repeal the rates of duty, substitute:
6
$502.48/kg of
tobacco content
NZ/PG/FI/
DC/LDC/
SG:
$502.48/kg of
tobacco content
6 Schedule 3 (subheading 2402.20.20, the rates of duty in
7
column 3)
8
Repeal the rates of duty, substitute:
9
$0.40197/stick
NZ/PG/FI/
DC/LDC/
SG:
$0.40197/stick
7 Schedule 3 (subheading 2402.20.80, the rates of duty in
10
column 3)
11
Repeal the rates of duty, substitute:
12
$502.48/kg of
tobacco content
NZ/PG/FI/
DC/LDC/
SG:
$502.48/kg of
tobacco content
Amendments Schedule 1
Increase in tobacco duty rates on 1 December 2013 Part 1
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 5
8 Schedule 3 (subheading 2403.11.00, the rates of duty in
1
column 3)
2
Repeal the rates of duty, substitute:
3
$502.48/kg of
tobacco content
NZ/PG/FI/
DC/LDC/
SG:
$502.48/kg of
tobacco content
9 Schedule 3 (subheading 2403.19.10, the rates of duty in
4
column 3)
5
Repeal the rates of duty, substitute:
6
$0.40197/stick
NZ/PG/FI/
DC/LDC/
SG:
$0.40197/stick
10 Schedule 3 (subheading 2403.19.90, the rates of duty in
7
column 3)
8
Repeal the rates of duty, substitute:
9
$502.48/kg of
tobacco content
NZ/PG/FI/
DC/LDC/
SG:
$502.48/kg of
tobacco content
11 Schedule 3 (subheading 2403.91.00, the rates of duty in
10
column 3)
11
Repeal the rates of duty, substitute:
12
$502.48/kg of
tobacco content
NZ/PG/FI/
DC/LDC/
SG:
$502.48/kg of
Schedule 1 Amendments
Part 1 Increase in tobacco duty rates on 1 December 2013
6 Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
tobacco content
12 Schedule 3 (subheading 2403.99.80, the rates of duty in
1
column 3)
2
Repeal the rates of duty, substitute:
3
$502.48/kg of
tobacco content
NZ/PG/FI/
DC/LDC/
SG:
$502.48/kg of
tobacco content
13 Schedule 5 (cell at table item 43A, column 3)
4
Repeal the cell, substitute:
5
$502.48/kg
14 Schedule 5 (cell at table item 44, column 3)
6
Repeal the cell, substitute:
7
$502.48/kg of tobacco content
15 Schedule 5 (cell at table item 45, column 3)
8
Repeal the cell, substitute:
9
$502.48/kg of tobacco content
16 Schedule 5 (cell at table item 46, column 3)
10
Repeal the cell, substitute:
11
$0.40197/stick
17 Schedule 5 (cell at table item 47, column 3)
12
Repeal the cell, substitute:
13
$502.48/kg of tobacco content
18 Schedule 5 (cell at table item 48, column 3)
14
Repeal the cell, substitute:
15
$0.40197/stick
Amendments Schedule 1
Increase in tobacco duty rates on 1 December 2013 Part 1
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 7
19 Schedule 5 (cell at table item 49, column 3)
1
Repeal the cell, substitute:
2
$502.48/kg of tobacco content
20 Schedule 5 (cell at table item 50, column 3)
3
Repeal the cell, substitute:
4
$502.48/kg of tobacco content
21 Schedule 5 (cell at table item 51, column 3)
5
Repeal the cell, substitute:
6
$0.40197/stick
22 Schedule 5 (cell at table item 51A, column 3)
7
Repeal the cell, substitute:
8
$502.48/kg of tobacco content
23 Schedule 5 (cell at table item 52, column 3)
9
Repeal the cell, substitute:
10
$502.48/kg of tobacco content
24 Schedule 5 (cell at table item 54, column 3)
11
Repeal the cell, substitute:
12
$502.48/kg of tobacco content
25 Schedule 6 (cell at table item 46A, column 3)
13
Repeal the cell, substitute:
14
$502.48/kg
26 Schedule 6 (cell at table item 47, column 3)
15
Repeal the cell, substitute:
16
$502.48/kg of tobacco content
27 Schedule 6 (cell at table item 48, column 3)
17
Repeal the cell, substitute:
18
$502.48/kg of tobacco content
Schedule 1 Amendments
Part 1 Increase in tobacco duty rates on 1 December 2013
8 Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
28 Schedule 6 (cell at table item 49, column 3)
1
Repeal the cell, substitute:
2
$0.40197/stick
29 Schedule 6 (cell at table item 50, column 3)
3
Repeal the cell, substitute:
4
$502.48/kg of tobacco content
30 Schedule 6 (cell at table item 51, column 3)
5
Repeal the cell, substitute:
6
$0.40197/stick
31 Schedule 6 (cell at table item 52, column 3)
7
Repeal the cell, substitute:
8
$502.48/kg of tobacco content
32 Schedule 6 (cell at table item 53, column 3)
9
Repeal the cell, substitute:
10
$502.48/kg of tobacco content
33 Schedule 6 (cell at table item 54, column 3)
11
Repeal the cell, substitute:
12
$0.40197/stick
34 Schedule 6 (cell at table item 54A, column 3)
13
Repeal the cell, substitute:
14
$502.48/kg of tobacco content
35 Schedule 6 (cell at table item 55, column 3)
15
Repeal the cell, substitute:
16
$502.48/kg of tobacco content
36 Schedule 6 (cell at table item 57, column 3)
17
Repeal the cell, substitute:
18
$502.48/kg of tobacco content
Amendments Schedule 1
Increase in tobacco duty rates on 1 December 2013 Part 1
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 9
37 Schedule 7 (cell at table item 46, column 3)
1
Repeal the cell, substitute:
2
$502.48/kg
38 Schedule 7 (cell at table item 47, column 3)
3
Repeal the cell, substitute:
4
$502.48/kg of tobacco content
39 Schedule 7 (cell at table item 48, column 3)
5
Repeal the cell, substitute:
6
$502.48/kg of tobacco content
40 Schedule 7 (cell at table item 49, column 3)
7
Repeal the cell, substitute:
8
$0.40197/stick
41 Schedule 7 (cell at table item 50, column 3)
9
Repeal the cell, substitute:
10
$502.48/kg of tobacco content
42 Schedule 7 (cell at table item 51, column 3)
11
Repeal the cell, substitute:
12
$0.40197/stick
43 Schedule 7 (cell at table item 52, column 3)
13
Repeal the cell, substitute:
14
$502.48/kg of tobacco content
44 Schedule 7 (cell at table item 53, column 3)
15
Repeal the cell, substitute:
16
$502.48/kg of tobacco content
45 Schedule 7 (cell at table item 54, column 3)
17
Repeal the cell, substitute:
18
$0.40197/stick
Schedule 1 Amendments
Part 1 Increase in tobacco duty rates on 1 December 2013
10 Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
46 Schedule 7 (cell at table item 54A, column 3)
1
Repeal the cell, substitute:
2
$502.48/kg of tobacco content
47 Schedule 7 (cell at table item 55, column 3)
3
Repeal the cell, substitute:
4
$502.48/kg of tobacco content
48 Schedule 7 (cell at table item 56, column 3)
5
Repeal the cell, substitute:
6
$502.48/kg of tobacco content
49 Schedule 8 (cell at table item 52, column 3)
7
Repeal the cell, substitute:
8
$502.48/kg
50 Schedule 8 (cell at table item 53, column 3)
9
Repeal the cell, substitute:
10
$502.48/kg of tobacco content
51 Schedule 8 (cell at table item 54, column 3)
11
Repeal the cell, substitute:
12
$502.48/kg of tobacco content
52 Schedule 8 (cell at table item 55, column 3)
13
Repeal the cell, substitute:
14
$0.40197/stick
53 Schedule 8 (cell at table item 56, column 3)
15
Repeal the cell, substitute:
16
$502.48/kg of tobacco content
54 Schedule 8 (cell at table item 57, column 3)
17
Repeal the cell, substitute:
18
$0.40197/stick
Amendments Schedule 1
Increase in tobacco duty rates on 1 December 2013 Part 1
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 11
55 Schedule 8 (cell at table item 58, column 3)
1
Repeal the cell, substitute:
2
$502.48/kg of tobacco content
56 Schedule 8 (cell at table item 59, column 3)
3
Repeal the cell, substitute:
4
$502.48/kg of tobacco content
57 Schedule 8 (cell at table item 60, column 3)
5
Repeal the cell, substitute:
6
$0.40197/stick
58 Schedule 8 (cell at table item 60A, column 3)
7
Repeal the cell, substitute:
8
$502.48/kg of tobacco content
59 Schedule 8 (cell at table item 61, column 3)
9
Repeal the cell, substitute:
10
$502.48/kg of tobacco content
60 Schedule 8 (cell at table item 62, column 3)
11
Repeal the cell, substitute:
12
$502.48/kg of tobacco content
61 Schedule 9 (cell at table item 50, column 3)
13
Repeal the cell, substitute:
14
$502.48/kg
62 Schedule 9 (cell at table item 51, column 3)
15
Repeal the cell, substitute:
16
$502.48/kg of tobacco content
63 Schedule 9 (cell at table item 52, column 3)
17
Repeal the cell, substitute:
18
$502.48/kg of tobacco content
Schedule 1 Amendments
Part 1 Increase in tobacco duty rates on 1 December 2013
12 Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
64 Schedule 9 (cell at table item 53, column 3)
1
Repeal the cell, substitute:
2
$0.40197/stick
65 Schedule 9 (cell at table item 54, column 3)
3
Repeal the cell, substitute:
4
$502.48/kg of tobacco content
66 Schedule 9 (cell at table item 55, column 3)
5
Repeal the cell, substitute:
6
$0.40197/stick
67 Schedule 9 (cell at table item 56, column 3)
7
Repeal the cell, substitute:
8
$502.48/kg of tobacco content
68 Schedule 9 (cell at table item 57, column 3)
9
Repeal the cell, substitute:
10
$502.48/kg of tobacco content
69 Schedule 9 (cell at table item 58, column 3)
11
Repeal the cell, substitute:
12
$0.40197/stick
70 Schedule 9 (cell at table item 59, column 3)
13
Repeal the cell, substitute:
14
$502.48/kg of tobacco content
71 Schedule 9 (cell at table item 60, column 3)
15
Repeal the cell, substitute:
16
$502.48/kg of tobacco content
72 Schedule 9 (cell at table item 61, column 3)
17
Repeal the cell, substitute:
18
$502.48/kg of tobacco content
Amendments Schedule 1
Increase in tobacco duty rates on 1 December 2013 Part 1
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 13
73 Application provision
1
The amendments made by this Part apply in relation to:
2
(a) goods imported into Australia on or after 1 December 2013;
3
and
4
(b) goods imported into Australia before 1 December 2013,
5
where the time for working out the rate of import duty on the
6
goods had not occurred before 1 December 2013.
7
Schedule 1 Amendments
Part 2 Indexation
14 Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
Part 2
--
Indexation
1
Customs Tariff Act 1995
2
74 Subsection 3(1) (definition of excise item)
3
Repeal the definition.
4
75 Section 19
5
Repeal the section, substitute:
6
19 Indexation of alcohol duty rates
7
(1) If the indexation factor for an indexation day is greater than 1, each
8
alcohol duty rate is, on that day, replaced by the rate of duty
9
worked out using the formula:
10
Alcohol duty rate
Indexation factor for
on the day before
the indexation day
the indexation day
11
Note:
For alcohol duty rate see section 19AA. For indexation factor see
12
subsection (3) and for indexation day see subsection (10).
13
(2) The amount worked out under subsection (1) is to be rounded to
14
the same number of decimal places as the alcohol duty rate was on
15
the day before the indexation day (rounding up if the next decimal
16
place is 5 or more).
17
Indexation factor
18
(3) The indexation factor for an indexation day is the number worked
19
out using the formula:
20
Index number for the most recent reference quarter
before the indexation day
Index number for the base quarter
21
Note:
For index number, reference quarter and base quarter see
22
subsection (10).
23
(4) The indexation factor is to be worked out to 3 decimal places
24
(rounding up if the fourth decimal place is 5 or more).
25
Amendments Schedule 1
Indexation Part 2
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 15
Effect of delay in publication of index number
1
(5) If the index number for the most recent reference quarter before the
2
indexation day is published by the Australian Statistician on a day
3
(the publication day) that is not at least 5 days before the
4
indexation day, then, despite subsection (1), any replacement of an
5
alcohol duty rate under subsection (1) happens on the fifth day
6
after the publication day.
7
Effect of Customs Tariff alteration
8
(6) If a Customs Tariff alteration proposed in the Parliament proposes
9
to substitute, on and after a particular day, a rate for an alcohol
10
duty rate, treat that substitution as having had effect on and after
11
that day for the purposes of this section.
12
Changes to CPI index reference period and publication of
13
substituted index numbers
14
(7) Amounts are to be worked out under this section:
15
(a) using only the index numbers published in terms of the most
16
recently published index reference period for the Consumer
17
Price Index; and
18
(b) disregarding index numbers published in substitution for
19
previously published index numbers (except where the
20
substituted numbers are published to take account of changes
21
in the index reference period).
22
Application of replacement rate
23
(8) If an alcohol duty rate is replaced under this section on a particular
24
day, the replacement rate applies in relation to:
25
(a) goods imported into Australia on or after that day; and
26
(b) goods imported into Australia before that day, where the time
27
for working out the rate of import duty on the goods had not
28
occurred before that day.
29
Publication of replacement rate
30
(9) The Chief Executive Officer of Customs must, on or as soon as
31
practicable after the day an alcohol duty rate is replaced under this
32
section, publish a notice in the Gazette advertising the replacement
33
rate and the goods it applies to.
34
Schedule 1 Amendments
Part 2 Indexation
16 Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
Definitions
1
(10) In this section:
2
base quarter means the June quarter or December quarter that has
3
the highest index number of all the June quarters and December
4
quarters that occur:
5
(a) before the most recent reference quarter before the indexation
6
day; and
7
(b) after the June quarter of 1983.
8
December quarter means a period of 3 months starting on
9
1 October.
10
indexation day means each 1 February and 1 August.
11
index number, for a quarter, means the All Groups Consumer
12
Price Index number that is the weighted average of the 8 capital
13
cities and is published by the Australian Statistician in relation to
14
that quarter.
15
June quarter means a period of 3 months starting on 1 April.
16
reference quarter means the June quarter or December quarter.
17
19AA Alcohol duty rates
18
For the purposes of section 19, an alcohol duty rate is a rate of
19
duty (except so much of a rate of duty as is calculated as a
20
percentage of the value of goods) in the following:
21
(a) the rate column of a subheading in Schedule 3 specified in
22
the table at the end of this section;
23
(b) the rate column of an item in the table in Schedule 5, 6, 7, 8
24
or 9 that relates to a subheading in Schedule 3 specified in
25
the table at the end of this section.
26
27
Alcohol duty rates
2203.00.61
2203.00.62
2203.00.69
2203.00.71
Amendments Schedule 1
Indexation Part 2
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 17
Alcohol duty rates
2203.00.72
2203.00.79
2203.00.91
2203.00.99
2204.10.23
2204.10.29
2204.10.83
2204.10.89
2204.21.30
2204.21.90
2204.29.30
2204.29.90
2205.10.30
2205.10.90
2205.90.30
2205.90.90
2206.00.13
2206.00.14
2206.00.21
2206.00.22
2206.00.23
2206.00.24
2206.00.52
2206.00.59
2206.00.62
2206.00.69
2206.00.74
2206.00.75
2206.00.78
2206.00.82
2206.00.83
2206.00.89
2206.00.92
2206.00.99
Schedule 1 Amendments
Part 2 Indexation
18 Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
Alcohol duty rates
2207.10.00
2208.20.10
2208.20.90
2208.30.00
2208.40.00
2208.50.00
2208.60.00
2208.70.00
2208.90.20
2208.90.90
19AB Indexation of tobacco duty rates
1
(1) If the indexation factor for an indexation day is at least 1, each
2
tobacco duty rate is, on that day, replaced by the rate of duty
3
worked out using the formula:
4
Tobacco duty rate
Indexation factor for
Additional factor for
on the day before
the indexation day
the indexation day
the indexation day
5
Note:
For tobacco duty rate see section 19AC. For indexation factor see
6
subsections (3) and (5), for additional factor see subsection (6) and
7
for indexation day see subsection (12).
8
(2) The amount worked out under subsection (1) is to be rounded to
9
the same number of decimal places as the tobacco duty rate was on
10
the day before the indexation day (rounding up if the next decimal
11
place is 5 or more).
12
Indexation factor
13
(3) The indexation factor for an indexation day is the number worked
14
out using the formula:
15
AWOTE amount for the most recent reference quarter
before the indexation day
AWOTE amount for the base quarter
16
Note:
For AWOTE amount, reference quarter and base quarter see
17
subsection (12).
18
Amendments Schedule 1
Indexation Part 2
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 19
(4) The indexation factor is to be worked out to 3 decimal places
1
(rounding up if the fourth decimal place is 5 or more).
2
(5) Despite subsection (3), treat the indexation factor for 1 September
3
2014, 1 September 2015 or 1 September 2016 as 1 if, on that day,
4
it would otherwise be less than 1.
5
Additional factor
6
(6) The additional factor for an indexation day is:
7
(a) 1.125, if the indexation day is 1 September 2014,
8
1 September 2015 or 1 September 2016; or
9
(b) 1, for each other indexation day.
10
Effect of delay in publication of AWOTE amount
11
(7) If the AWOTE amount for the most recent reference quarter before
12
the indexation day is published by the Australian Statistician on a
13
day (the publication day) that is not at least 5 days before the
14
indexation day, then, despite subsection (1), any replacement of a
15
tobacco duty rate under subsection (1) happens on the fifth day
16
after the publication day.
17
Effect of Customs Tariff alteration
18
(8) If a Customs Tariff alteration proposed in the Parliament proposes
19
to substitute, on and after a particular day, a rate for a tobacco duty
20
rate, treat that substitution as having had effect on and after that
21
day for the purposes of this section.
22
Publication of substituted AWOTE amounts
23
(9) If the Australian Statistician publishes an estimate of full-time
24
adult average weekly ordinary time earnings for persons in
25
Australia for a period for which such an estimate was previously
26
published by the Australian Statistician, the publication of the later
27
estimate is to be disregarded for the purposes of this section.
28
Application of replacement rate
29
(10) If a tobacco duty rate is replaced under this section on a particular
30
day, the replacement rate applies in relation to:
31
(a) goods imported into Australia on or after that day; and
32
Schedule 1 Amendments
Part 2 Indexation
20 Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014
(b) goods imported into Australia before that day, where the time
1
for working out the rate of import duty on the goods had not
2
occurred before that day.
3
Publication of replacement rate
4
(11) The Chief Executive Officer of Customs must, on or as soon as
5
practicable after the day a tobacco duty rate is replaced under this
6
section, publish a notice in the Gazette advertising the replacement
7
rate and the goods it applies to.
8
Definitions
9
(12) In this section:
10
AWOTE amount, for a quarter, means the estimate of the full-time
11
adult average weekly ordinary time earnings for persons in
12
Australia for the middle month of the quarter published by the
13
Australian Statistician in relation to that month.
14
base quarter means the June quarter or December quarter that has
15
the highest AWOTE amount of all the June quarters and December
16
quarters that occur:
17
(a) before the most recent reference quarter before the indexation
18
day; and
19
(b) after the December quarter of 2012.
20
December quarter means a period of 3 months starting on
21
1 October.
22
indexation day means each 1 March and 1 September.
23
June quarter means a period of 3 months starting on 1 April.
24
reference quarter means the June quarter or December quarter.
25
19AC Tobacco duty rates
26
For the purposes of section 19AB, a tobacco duty rate is a rate of
27
duty in the following:
28
(a) the rate column of a subheading in Schedule 3 specified in
29
the table at the end of this section;
30
Amendments Schedule 1
Indexation Part 2
Customs Tariff Amendment (Tobacco) Bill 2014 No. , 2014 21
(b) the rate column of an item in the table in Schedule 5, 6, 7, 8
1
or 9 that relates to a subheading in Schedule 3 specified in
2
the table at the end of this section.
3
4
Tobacco duty rates
2401.10.00
2401.20.00
2401.30.00
2402.10.20
2402.10.80
2402.20.20
2402.20.80
2403.11.00
2403.19.10
2403.19.90
2403.91.00
2403.99.80
76 Application provisions
5
(1)
Section 19 of the Customs Tariff Act 1995, as amended by this Part,
6
applies in relation to the indexation day that is 1 February 2014 and
7
each later indexation day.
8
(2)
Section 19AB of the Customs Tariff Act 1995, as amended by this Part,
9
applies in relation to the indexation day that is 1 March 2014 and each
10
later indexation day.
11
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