Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsection (2), a rate of duty set out in:
(a) the third column of a tariff classification under which goods are classified; or
(b) the third column of an item in Schedule 4 that applies to goods; or
(ba) the third column of an item in the table in Schedule 5 that applies to goods; or
(bb) the third column of an item in the table in Schedule 6 that applies to goods; or
(bc) the third column of an item in the table in Schedule 7 that applies to goods;
has effect from a specified date if that date preceded by the word "From" is specified in:
(c) the second column of that tariff classification; or
(d) the second column of that item in Schedule 4; or
(e) the third column of that item in the table in Schedule 5; or
(f) the third column of that item in the table in Schedule 6; or
(g) the third column of that item in the table in Schedule 7;
as the case may be in relation to that rate.
(2) If a rate of duty set out in:
(a) the third column of a tariff classification under which goods are classified; or
(b) the third column of an item in Schedule 4 that applies to goods; or
(ba) the third column of an item in the table in Schedule 5 that applies to goods; or
(bb) the third column of an item in the table in Schedule 6 that applies to goods; or
(bc) the third column of an item in the table in Schedule 7 that applies to goods;
has effect from a specified day, then, in working out the duty in respect of goods of that kind, or goods that are part of goods of that kind, that are entered for home consumption:
(c) that rate is to be taken to be so set out only in respect of goods so entered on or after that day; and
(d) if another rate of duty is set out in respect of such goods from a later day--that rate is not to be taken to apply in respect of goods so entered on or after that later day.
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