Commonwealth Consolidated Acts

CUSTOMS TARIFF ACT 1995 - SECT 19

             (1)  If section 6A of the Excise Tariff Act 1921 has the effect, on a particular day, of increasing the rate of duty of an excise item set out in column 2 of the following Table, the rates of duty set out in:

                     (a)  the rate column of the subheading in Schedule 3 appearing in column 1 of the Table below, opposite that excise item; and

                     (b)  the rate column of an item in the table in Schedule 5 that relates to a subheading in Schedule 3:

                              (i)  that is specified in column 2 of that item in the table in Schedule 5; and

                             (ii)  that appears in column 1 of the Table below, opposite that excise item; and

                     (c)  the rate column of an item in the table in Schedule 6 that relates to a subheading in Schedule 3:

                              (i)  that is specified in column 2 of that item in the table in Schedule 6; and

                             (ii)  that appears in column 1 of the Table below, opposite that excise item;

are increased by the same amount on and from that day.

             (2)  If, under the provisions of subsection (1), the rate of duty payable on goods is increased on a particular day, that rate is payable on goods entered for home consumption on and from that day.

             (3)  If, under the provisions of subsection (1), the rate of duty payable on goods is increased on a particular day, the Chief Executive Officer must, on or as soon as practicable after that day, publish for the information of the public a notice in the Gazette advertising the increased rate and the goods to which that rate is to apply.