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This is a Bill, not an Act. For current law, see the Acts databases.
1996
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Customs
Amendment Bill 1996
No. ,
1996
(Industry, Science and
Tourism)
A Bill for an Act to amend the
Customs Act 1901, and for related purposes
9605420¾950/28.5.1996¾(54/96) Cat. No. 96 4611 6
ISBN 0644 446765
Contents
Part
1—Amendments 6custah1.html
Part 2—Transitional and saving
provisions 6custah1.html
A Bill for an Act to
amend the Customs Act 1901, and for related
purposes
The Parliament of Australia enacts:
This Act may be cited as the Customs Amendment Act 1996.
(1) Subject to subsection (2), this Act commences at a time to be fixed by
Proclamation, being a time after the time that the Customs Tariff
(Miscellaneous Amendments) Act 1996 commences.
(2) If this Act does not commence within 6
months after the day on which it receives the Royal Assent, it commences on the
first day after the end of that period.
Each Act that is specified in a Schedule to this Act is amended or
repealed as set out in the applicable items in the Schedule concerned, and any
other item in a Schedule to this Act has effect according to its
terms.
1 Subsection 269B(1) (definition of last day
for submissions)
Repeal the definition, substitute:
last day for submissions means:
(a) in relation to an original TCO application:
(i) so far as concerns a person invited by the CEO under section 269M to
lodge a submission in respect of the TCO application—the day fixed in the
notice inviting that submission; and
(ii) so far as concerns any other person—the day occurring 50 days
after the gazettal day; and
(b) in relation to an amended TCO application:
(i) so far as concerns a person invited under paragraph 269L(4B)(a) to
lodge a further submission in respect of the amended TCO application—the
day occurring 14 days after the notification containing that invitation;
and
(ii) so far as concerns any other person—the day occurring 14 days
after publication of a notice under paragraph 269L(4B)(b) inviting submissions
in relation to the amended application.
2 Subsection 269B(1) (definition of
substitutable goods)
After “are put”, insert “, or are capable of being
put,”.
3 At the end of section
269B
Add:
(3) In determining whether goods produced in Australia are put, or are
capable of being put, to a use corresponding to a use to which goods the subject
of a TCO, or of an application for a TCO, can be put, it is irrelevant whether
or not the first-mentioned goods compete with the second-mentioned goods in any
market.
4 Section 269C
Repeal the section, substitute:
For the purposes of this Part, a TCO application is taken to meet the
core criteria if, on the day on which the application was lodged, no
substitutable goods were produced in Australia in the ordinary course of
business.
5 Subsection 269E(3) (definition of
made-to-order capital equipment)
Repeal the definition, substitute:
made-to-order capital equipment means a particular
item of capital equipment:
(a) that is made in Australia on a one-off basis to meet a specific order
rather than being the subject of regular or intermittent production;
and
(b) that is not produced in quantities indicative of a production
run.
6 At the end of subsection
269F(3)
Add:
; and (c) if the applicant is not proposing to make use of the TCO to
import the goods to which the application relates into Australia on the
applicant’s own behalf—the identity of the importer for whom the
applicant is acting; and
(d) particulars of all the inquiries made by the applicant (including
inquiries made of prescribed organisations) to assist in establishing that there
were reasonable grounds for believing that, on the day on which the application
was lodged, there were no producers in Australia of substitutable
goods.
7 After section 269F
Insert:
It is the responsibility of an applicant for a TCO to establish, to the
satisfaction of the CEO, that, on the basis of:
(a) all information that the applicant has, or can reasonably be expected
to have; and
(b) all inquiries that the applicant has made, or can reasonably be
expected to make;
there are reasonable grounds for asserting that the application meets the
core criteria.
8 Paragraphs 269H(1)(a) and
(b)
Repeal the paragraphs, substitute:
(a) if he or she is satisfied:
(i) that the application complies with section 269F; and
(ii) that, having regard to the information disclosed in the application
and to the particulars of the inquiries made by the applicant, there are
reasonable grounds for believing that the applicant has discharged the
responsibility referred to in section 269FA; and
(b) if he or she is not aware of any producer in Australia of
substitutable goods;
by notice in writing given to the applicant, inform the applicant that the
application is accepted as a valid application; and
(c) if he or she is not so satisfied; or
(d) if he or she is aware of such a producer;
by notice in writing given to the applicant, inform the applicant that the
application is rejected and of the reasons for the rejection.
9 After paragraph
269K(1)(a)
Insert:
(aa) identifying the applicant; and
(ab) if the applicant is not proposing to make use of the TCO to import
the goods to which the application relates into Australia on the
applicant’s own behalf—identifying the importer for whom the
applicant is acting; and
10 Subsection 269L(2)
Omit “14 days”, substitute “28 days”.
11 Subsections 269L(3) and
(4)
Repeal the subsections, substitute:
(3) The applicant must not, under subsection (2), propose an amendment of
an application:
(a) that would cause the goods to which the application relates to be
covered by a different Customs tariff classification to the one notified by the
CEO in the Gazette under section 296K; or
(b) that would do otherwise than narrow the description of the goods as
set out in the application.
(4) As soon as practicable after, but not more than 7 days after, a
proposed amendment of a TCO application was notified to the CEO, the CEO must
consider the proposed amendment and:
(a) if the CEO is satisfied that the proposed amendment does not
contravene subsection (3)—the CEO must inform the applicant that he or she
is so satisfied and that subsection (4B) applies accordingly; or
(b) if the CEO is not so satisfied—the CEO must inform the applicant
that he or she is not so satisfied and of the reasons for not being so
satisfied.
(4A) If the CEO is not satisfied that a proposed amendment of a TCO does
not contravene subsection (3), the CEO must continue to consider the application
as it was originally made.
(4B) If the CEO is satisfied that the proposed amendment does not
contravene the requirements of subsection (3), the CEO must, within 14 days
after becoming so satisfied:
(a) notify the proposed amendment to each person who lodged a submission
referred to in subsection (1) and, subject to the operation of subsections (5)
and (6), invite that person, if he or she considers there are reasons not dealt
with in the original submission why the TCO as proposed to be amended should not
be made, to lodge a further submission within 14 days after being so notified;
and
(b) publish a notice in the Gazette setting out the amended
description in relation to the application and inviting persons who consider
that there are reasons why the TCO as proposed to be amended should not be made
to lodge a submission with the CEO no later than 14 days after the publication
of that notice.
(4C) The notification and subsequent publication of an amendment of a TCO
application does not affect the gazettal day in relation to the application or
any time limits calculated by reference to that gazettal day.
12 At the end of section
269M
Add:
(6) At any time during the period of 150 days starting on the gazettal
day, the CEO may, for the purpose of dealing with a TCO application, and despite
section 16 of the Customs Administration Act 1985, give a copy of all, or
of a part, of the application to a prescribed organisation with a view to
obtaining the advice of the organisation in relation to the question whether
there are producers in Australia of substitutable goods.
13 Paragraph 269N(1)(c)
Repeal the paragraph, substitute:
(c) having regard to written advice on the matter given by an officer of
Customs;
14 At the end of paragraph
269P(1)(c)
Insert “and”.
15 After paragraph
269P(1)(c)
Add:
(d) any inquiries made by the CEO;
16 Subsection 269S(1)
Omit “28 days before”, substitute “on”.
17 Paragraph 269SA(1)(b)
Omit “28 days before”, substitute “the day on
which”.
18 Paragraph 269SA(1)(c)
Omit “28 days before”, substitute “on the day on
which”.
19 Paragraph 269SA(2)(b)
Omit “28 days before”, substitute “the day on
which”.
20 Paragraph 269SA(2)(c)
Omit “28 days before”, substitute “on the day on
which”.
21 Subparagraph
269SB(1)(b)(ii)
Omit “had occurred 28 days before”, substitute “were the
day on which”.
22 Paragraph 269SC(1)(b)
Omit “had occurred 28 days before an application for that TCO were
lodged”, substitute “were the day on which the application for that
TCO was lodged”.
23 Paragraph 269SC(4)(b)
Omit “a day occurring 28 days before”, substitute “the
day of lodgment of”.
24 Before subsection
269SD(1)
Insert:
(1AA) If:
(a) a TCO is in force on a particular day; and
(b) the CEO believes that if:
(i) the TCO were not in force on that day; and
(ii) that day were the day on which the application for the TCO was
lodged;
the CEO would not have made the TCO;
the CEO may, not later than 14 days after that day, publish a notice in the
Gazette:
(c) declaring his or her intention, subject to subsection (1AB), to make
an order revoking the TCO with effect from that particular day (the
intended revocation day); and
(d) inviting any person who might be affected by the revocation of that
TCO to give a written submission to the CEO within 28 days of the notice
concerning the proposed revocation.
(1AB) Within 60 days after the date of publication of the notice referred
to in subsection (1AA), the CEO must, after consideration of the matters raised
in any submissions made in response to the invitation and of any other relevant
matters:
(a) decide whether or not he or she is satisfied of the matters referred
to in paragraph (1AA)(b); and
(b) if the CEO is so satisfied—make an order revoking the TCO with
effect from the intended revocation day.
25 After subsection
269SD(1)
Insert:
(1A) If the CEO is satisfied on any day that a TCO is no longer required
because, in the 2 years preceding that day, the TCO has not been quoted in an
import entry to secure a concessional rate of duty, the CEO may make an order
revoking the TCO with effect from that day.
26 Paragraph 269SD(2)(c)
Repeal the paragraph, substitute:
(c) having regard to written advice on the matter given by an officer of
Customs;
27 Subsection 269SE(2)
Omit “269SD(1)”, substitute “269SD(1AB), (1) or
(1A)”.
28 Subsections 269SG(1), (2) and
(4)
After “269SC(3) or (4)”, insert “or 269SD(1AB) or
(1A)”.
29 Subsection 269SG(4)
Omit “capital equipment” (first occurring), substitute
“made-to-order capital equipment”.
30 At the end of section
269SG
Add:
(5) In this section:
made-to-order capital equipment means a particular
item of capital equipment:
(a) that is made on a one-off basis to meet a specific order rather than
being the subject of regular or intermittent production; and
(b) that is not produced in quantities indicative of a production
run.
31 After section 269SH
Insert:
(1) For the purpose of an application to the Administrative Appeals
Tribunal under section 273GA for review of a decision under subsection 269SH(1)
or (4) (a reconsideration decision), application may be made by
any person who is an affected person in relation to that decision within the
meaning of subsection 269SH(13).
(2) If an affected person applies to the Tribunal for review of a
reconsideration decision , the CEO must, as soon as practicable after being
notified of the application or of the first such application, publish in the
Gazette:
(a) particulars of the decision (including any relevant TCO number or TCO
application number) in respect of which such an application for review has been
made; and
(b) the name of the person who made such an application; and
(c) sufficient particulars to identify the review proceedings before the
Tribunal.
(3) Any person who had not applied under section 273GA for review of a
reconsideration decision but whose interests are affected by the decision
(whether or not that person is an affected person within the meaning of
subsection 269SH(13)) may apply under subsection 30(1A) of the Administrative
Appeals Tribunal Act 1975 to be made a party to the proceedings within 60
days of the publication under subsection (2) or within such further period as
the Tribunal allows.
(4) The Tribunal must not grant a person applying to be joined as a party
to proceedings for review of a reconsideration decision an extension of the
period of 60 days referred to in subsection (3) unless it is satisfied that the
person was not reasonably able to apply within the period.
(5) Any document on which a party to proceedings for review of a
reconsideration decision before the Administrative Appeals Tribunal intends to
rely must, subject to the provisions of the Administrative Appeals Tribunal
Act 1975:
(a) be filed with the Tribunal; and
(b) be served on the other parties to the proceeding;
not less than 28 days before the date set for hearing, unless the Tribunal
makes an order permitting the document to be filed and served within a lesser
period or to be introduced at the hearing without being so filed or
served.
(6) In deciding whether to make such an order, the Tribunal must have
regard to whether there is any reasonable cause for the document not being made
available at least 28 days before the date of the hearing.
32 Before paragraph
269SJ(1)(a)
Insert:
(aa) described in terms other than generic terms; or
33 After subsection
269SJ(1)
Insert:
(1A) Without limiting the meaning of the reference in paragraph (1)(aa) to
goods described in generic terms, goods are taken not to be so described if
their description, either directly or by implication, indicates that they are
goods of a particular brand or model, or that a particular part number applies
to the goods.
Note: The heading to section 269SJ is altered by omitting
“prescribed” and substituting
“certain”.
34 Paragraph 273GA(1)(m)
Omit the paragraph, substitute:
(m) a decision under subsection 269H(1) to reject an application for a
TCO;
(maa) a decision under subsection 269L(4) to the effect that the CEO is
not satisfied that a proposed amendment of a description of goods to be covered
by a TCO does not contravene subsection 269L(3);
35 Paragraph 273GA(1)(s)
Omit “269SD(1)”, substitute “269SD(1AB), (1),
(1A)”.
Part
2—Transitional and saving provisions
36 Definitions
In this Part:
CEO means the Chief Executive Officer of Customs.
commencing time means the time at which this Act
commences.
CTCO means a Commercial Tariff Concession Order having effect
under Part XVA of the Customs Act as that Part is continued in force by section
20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment
Act 1992.
Customs Act means the Customs Act 1901.
TCO means a Tariff Concession Order in force under Part XVA
of the Customs Act.
37 Applications made, but not decided, before
the commencing time
(1) An application for a TCO received by the CEO before the commencing time
but not decided before that time is to be decided under the Customs Act as in
force immediately before that time.
(2) If the CEO is satisfied that an application to which subitem (1)
applies meets the core criteria on the basis of paragraph 269C(a) of the Customs
Act as in force immediately before the commencing time, the resulting TCO
continues in force, subject to the operation of items 39, 40 and 41, after the
commencing time, as if it had been made under the Customs Act as amended by this
Act.
(3) If the CEO is satisfied that an application to which subitem (1)
applies meets the core criteria on the basis of paragraph 269C(b) of the Customs
Act as in force immediately before the commencing time, the resulting TCO is
taken to have effect, subject to the operation of items 39, 40 and 41, only
until the commencing time, as if it had been revoked by the CEO under section
269SD of the Customs Act, with effect from that time.
38 Revocation of CTCOs and TCOs made before the
commencing time
(1) In spite of subsection 20(1) of the Customs Legislation (Tariff
Concessions and Anti-Dumping) Amendment Act 1992, after the commencing time,
the revocation of a CTCO in force immediately before that time is to be decided
under the Customs Act as amended by this Act as if it were a TCO made under the
Customs Act as amended by this Act.
(2) After the commencing time:
(a) the CEO may, on his or her own initiative, revoke a TCO in force
immediately before the commencing time in accordance with the Customs Act as
amended by this Act; and
(b) subject to subitem (3), a request for the revocation of a TCO in force
immediately before that time (whether or not the request was made before that
time) is to be decided under the Customs Act as amended by this Act.
(3) If a request for a revocation of a TCO is lodged with Customs before,
but has not been finally determined before, the commencing time:
(a) the CEO must first decide whether the revocation should be made under
the Customs Act as in force immediately before that time; and
(b) if the CEO is not satisfied that the revocation should be made under
the Customs Act as then in force, the CEO must decide whether the revocation
should be made under the Customs Act as amended by this Act.
(4) A decision to revoke a TCO pursuant to paragraph (3)(a) of this item
takes effect, subject to the operation of items 39, 40 and 41, on the day the
request for the revocation was lodged. The Customs Act as in force immediately
before the commencing time applies to that revocation as if it were made before
that time.
(5) In spite of subsection 269SC(6) of the Customs Act as amended by this
Act, a decision to revoke a TCO pursuant to paragraph (3)(b) of this item takes
effect, subject to the operation of items 39, 40 and 41, at the commencing
time.
39 Internal review
(1) If:
(a) a person makes an application for a TCO before the commencing time;
and
(b) the CEO makes a decision on that application; and
(c) an application under section 269SH of the Customs Act for
reconsideration of that decision:
(i) is made before that time but is not finally determined before that
time; or
(ii) is made after that time;
the application for reconsideration is to be decided under the Customs Act
as in force immediately before that time.
(2) If:
(a) a person lodges a request for the revocation of a TCO before the
commencing time; and
(b) the CEO makes a decision in respect of that request; and
(c) an application under section 269SH of the Customs Act for
reconsideration of that decision:
(i) is made before that time but is not finally determined before that
time; or
(ii) is made after that time;
the application for reconsideration is to be decided under:
(d) the Customs Act as in force immediately before that time;
and
(e) if, in considering the application, the CEO is not satisfied that the
revocation sought by the request would have been made under the Customs Act as
then in force—the Customs Act as amended by this Act.
(3) If the CEO:
(a) on a reconsideration of a decision referred to in paragraph (1)(b) of
this item; or
(b) on a reconsideration of a decision referred to in paragraph (2)(b) of
this item;
makes a decision resulting in the granting of a new TCO on the basis of
paragraph 269C(a) of the Customs Act as in force immediately before the
commencing time, that new TCO is taken to continue in force, subject to the
operation of items 40 and 41, after that time, as if it had been made under the
Customs Act as amended by this Act.
(4) If the CEO:
(a) on a reconsideration of a decision referred to in paragraph (1)(b) of
this item; or
(b) on a reconsideration of a decision referred to in paragraph (2)(b) of
this item;
makes a decision resulting in the granting of a new TCO on the basis of
paragraph 269C(b) of the Customs Act as in force immediately before the
commencing time, that new TCO is taken to have effect, subject to the operation
of items 40 and 41, only until that time, as if it had been revoked by the CEO
under section 269SD of the Customs Act with effect from that time.
(5) If the CEO, on a reconsideration of a decision referred to in paragraph
(2)(b) of this item, makes a decision resulting in the revocation of the TCO on
the basis of the Customs Act as in force immediately before the commencing
time:
(a) the revocation takes effect, subject to the operation of items 40 and
41, on the day the request referred to in paragraph (2)(a) of this item was
lodged; and
(b) the Customs Act as in force immediately before the commencing time
applies to that revocation as if it were made before that time.
(6) If the CEO, on a reconsideration of a decision referred to in paragraph
(2)(b) of this item, makes a decision resulting in the revocation of the TCO on
the basis of the Customs Act as amended by this Act, then, in spite of
subsection 269SC(6) of the Customs Act as amended by this Act, the revocation
takes effect, subject to the operation of items 40 and 41, at the commencing
time.
40 AAT review
(1) If:
(a) a person makes an application for a TCO before the commencing time;
and
(b) the CEO makes a decision on that application; and
(c) the CEO subsequently reconsiders that decision under section 269SH;
and
(d) application to the Administrative Appeals Tribunal under paragraph
273GA(1)(n) of the Customs Act for review of the decision on that
reconsideration:
(i) is made before that time but is not finally determined before that
time; or
(ii) is made after that time;
the application for review is to be decided under the Customs Act as in
force immediately before that time.
(2) If:
(a) a person lodges a request for the revocation of a TCO before the
commencing time; and
(b) the CEO makes a decision in respect of that request; and
(c) the CEO subsequently reconsiders that decision under section 269SH;
and
(d) application to the Administrative Appeals Tribunal under paragraph
273GA(1)(q) of the Customs Act for review of the decision on that
reconsideration:
(i) is made before that time but is not finally determined before that
time; or
(ii) is made after that time;
the application for review is to be decided under:
(e) the Customs Act as in force immediately before that time;
and
(f) if, in considering the application, the Administrative Appeals
Tribunal is not satisfied that the revocation sought by the request would have
been made under the Customs Act as then in force—the Customs Act as
amended by this Act.
(3) If:
(a) a person lodges a request for the revocation of a TCO before the
commencing time; and
(b) the CEO makes a decision in respect of that request; and
(c) the CEO subsequently reconsiders that decision under section 269SH;
and
(d) application to the Administrative Appeals Tribunal under paragraph
273GA(1)(r) of the Customs Act for review of the decision on that
reconsideration:
(i) is made before that time but is not finally determined before that
time; or
(ii) is made after that time;
the application for review is to be decided under the Customs Act as in
force immediately before that time.
(4) If the Tribunal:
(a) on reviewing a decision made on a reconsideration referred to in
paragraph (1)(c) of this item; or
(b) on reviewing a decision made on a reconsideration referred to in
paragraph (3)(c) of this item;
makes a decision resulting in the granting of a new TCO on the basis of
paragraph 269C(a) of the Customs Act as in force immediately before the
commencing time, that new TCO is taken to continue in force, subject to the
operation of item 41, after that time, as if it had been made under the Customs
Act as amended by this Act.
(5) If the Tribunal:
(a) on reviewing a decision made on a reconsideration referred to in
paragraph (1)(c) of this item; or
(b) on reviewing a decision made on a reconsideration referred to in
paragraph (3)(c) of this item;
makes a decision resulting in the granting of a new TCO on the basis of
paragraph 269C(b) of the Customs Act as in force immediately before the
commencing time, that new TCO is taken to have effect, subject to the operation
of item 41, only until that time, as if it had been revoked by the CEO under
section 269SD of the Customs Act with effect from that time.
(6) If the Tribunal, on reviewing a decision made on a reconsideration
referred to in paragraph (2)(c) of this item, makes a decision resulting in the
revocation of the TCO on the basis of the Customs Act as in force immediately
before the commencing time:
(a) that revocation takes effect, subject to the operation of item 41, on
the day the request referred to in paragraph (2)(a) of this item was lodged;
and
(b) the Customs Act as in force immediately before the commencing time
applies to the revocation as if it were made before that time.
(7) If the Tribunal, on reviewing a decision made on a reconsideration
referred to in paragraph (2)(c) of this item, makes a decision resulting in the
revocation of the TCO on the basis of the Customs Act as amended by this Act,
then, in spite of subsection 269SC(6) of the Customs Act as amended by this Act,
the revocation takes effect, subject to the operation of item 41, at the
commencing time.
41 Pending proceedings in the Federal Court or
High Court
If legal proceedings have been brought in the Federal Court of Australia or
the High Court of Australia in relation to:
(a) an application for a TCO made under section 269F of the Customs Act
before the commencing time; or
(b) a request for a revocation of a TCO lodged under section 269SB of the
Customs Act before that time;
then the Customs Act as in force immediately before that time continues to
apply in relation to that application or request for the purposes of those
proceedings.
42 Revocation of certain by-laws and
determinations
(1) This item applies:
(a) to any by-law that was made under section 271 of the Customs Act and
in force immediately before the commencing time; and
(b) to any determination made under section 273 of that Act and in force
immediately before that time;
if that by-law or determination is taken to be made in relation to item 43,
45, 46, 52 or 56 of Schedule 4 to the Customs Tariff Act 1995 by virtue
of item 2 of Schedule 2 to the Customs Tariff (Miscellaneous Amendments) Act
1996.
(2) A by-law or determination to which this item applies is to be taken to
have been revoked with effect from the commencing time.
(3) If:
(a) a person had, before the commencing time, requested that the CEO make
a by-law under section 271 of the Customs Act to enable goods to be covered by
an item referred to in subitem (1); and
(b) that request was still outstanding at that time;
that request is to be treated as if it were a request made under the
Customs Act as amended by this Act.
(4) If:
(a) a person had, before the commencing time, requested that the CEO make
a determination under section 273 of the Customs Act to enable goods to be
covered by an item referred to in subitem (1); and
(b) that request was still outstanding at that time;
that request is to be treated as if it were a request made under the
Customs Act as amended by this Act.
43 Effect of revocation on goods in transit and
capital equipment on order
(1) In this item:
revoked instrument means:
(a) a TCO that is taken to have been revoked under item 37, 39 or 40 of
this Schedule; or
(b) a by-law or determination that is taken to have been revoked under
item 42 of this Schedule.
(2) Subject to subitem (3), a revoked instrument ceases to apply in
relation to goods entered for home consumption after the time when the
revocation comes into effect.
(3) Despite its revocation, the instrument continues to apply in relation
to:
(a) goods that:
(i) were imported into Australia before the time when the revocation came
into effect; and
(ii) are entered for home consumption before the commencing time, or on,
or within 28 days after, the day when the commencing time occurs; and
(b) goods that:
(i) were in transit to Australia at the commencing time; and
(ii) are entered for home consumption before, on, or within 28 days after,
the day on which they were imported into Australia.
(4) For the purposes of subparagraph (3)(b)(i) of this item, goods are
taken to be in transit to Australia only if they have left for direct shipment
to Australia from a place of manufacture, or a warehouse, in the country from
which they are being exported.
(5) If an officer of Customs is satisfied that, after a revoked instrument
in relation to made-to-order capital equipment comes into force but before its
revocation in accordance with item 37, 39, 40 or 42 of this Schedule, a firm
order had been placed for the purchase of any such equipment:
(a) if the instrument is a by-law or determination that is taken to have
been revoked under item 42 of this Schedule—the instrument continues to
apply in relation to the importation into Australia of that equipment if the
equipment is entered for home consumption on or before 15 February 1997;
and
(b) in any other case—the instrument continues to apply in relation
to the importation into Australia of that capital equipment.
(6) In this item:
made-to-order capital equipment has the same meaning
as in section 269SG of the Customs Act as amended by this Act.