Commonwealth Consolidated Acts Commonwealth Consolidated Acts"proposed item of a Customs Tariff" means:
(a) an item of a Customs Tariff proposed in the Parliament; or
(b) an item of a Customs Tariff as proposed to be altered by a Customs Tariff alteration proposed in the Parliament.
(2) Unless the contrary intention appears, a reference in this Part to an item of a Customs Tariff includes a reference to a heading and a subheading in Schedule 3 to the Customs Tariff Act 1995 .