Commonwealth Numbered Acts

Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT 4

4. After section 26 of the Principal Act the following section is inserted:
Indexation of rates of duty

''26A. (1) In this section, unless the contrary intention appears-

'amount' means an amount of money;

'customs tariff item' means an item, sub-item or paragraph in Schedule 3;

'excise tariff item' means an item, sub-item, paragraph or sub-paragraph in
the Schedule to the Excise Tariff Act 1921.

''(2) Where, by virtue of the operation of section 6A of the Excise Tariff 
Act 1921 , that Act has effect as if for the rate of duty set out in an excise
tariff item specified in column 2 of the following table (in this sub-section
referred to as the 'original rate') there were substituted another rate of
duty (in this sub-section referred to as the 'substituted rate'), this Act has
effect as if for each amount specified in each rate of duty set out in column
3 or column 4 in the customs tariff item specified in column 1 of that table
opposite to that excise tariff item there were substituted on that day an
amount equal to the sum of-

   (a)  the amount specified; and

   (b)  an amount equal to the difference between the amount in the
        substituted rate and the amount in the original rate:



TABLE
------------------------------------------------------------------------------
-- Column 1            Column 2                Column 1          Column 2

Customs items       Excise items            Customs items     Excise items

------------------------------------------------------------------------------
-- 22.03.1             1                       24.02.3            9 22.08.9 2

(O) 24.02.91           6 22.09.21            2 (A) 24.02.99           6

22.09.29 2 (A)                   27.07.2 11 (B) (3) 22.09.31            2 (F)

27.10.21          11 (E) (5) 22.09.39            2 (F) 27.10.29          11

(E) (1) 22.09.91            2 (D)                   27.10.3 11 (D) 22.09.99 2

(D)                   27.10.41          11 (A)  (3) (a) 24.02.1             8

27.10.42          11 (A) (3) (b) 24.02.2             7

------------------------------------------------------------------------------
--

''(3) Where, by virtue of the operation of section 6A of the Excise Tariff 
Act 1921 , that Act has effect as if for the rate of duty set out in an excise
tariff item specified in column 2 of the following table (in this sub-section
referred to as the 'original rate') there were substituted another rate of
duty (in this sub-section referred to as the 'substituted rate'), this Act has
effect as if for each amount specified in each rate of duty set out in column
4 in the item in Schedule 5 specified in column 1 of that table opposite to
that excise tariff item there were substituted on that day an amount equal to
the sum of-

   (a)  the amount specified; and

   (b)  an amount equal to the difference between the amount in the
        substituted rate and the amount in the original rate:



TABLE
------------------------------------------------------------------------------
-- Column 1            Column 2                Column 1          Column 2

Customs items       Excise items            Customs items     Excise items

------------------------------------------------------------------------------
--
 8                  1                       29                 7 16 2 (O) 30

9 17                  2 (A) 32                 6 18 2 (A)                   33

6 19                  2 (F)                   34 11 (B) (3) 20 2 (F)

35                11 (E) (5) 21 2 (D) 35A               11 (E) (1) 22

2 (D) 36 11 (D) 28                  8                       37
11 (A) (3) (a)
                                            38                11 (A) (3) (b)

------------------------------------------------------------------------------
--

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

''(5) Where, by virtue of the application of this section, this Act has effect
as if, on a particular day, another amount were substituted for an amount
specified in a rate of duty, 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 rate as affected by the substitution and the goods to
which the rate as so affected is to apply.''.