Commonwealth Consolidated Acts

CUSTOMS TARIFF ACT 1995 - SECT 4

             (1)  In Schedule 3:

                     (a)  either:

                              (i)  4 digits in the first column; or

                             (ii)  8 digits in the first column not opposite to a dash or dashes in the second column;

                            indicate the beginning of a heading; and

                     (b)  5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear.

             (2)  In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act:

                     (a)  a heading may be referred to by the digits with which the heading begins; and

                     (b)  a subheading of a heading may be referred to by the digits with which the subheading begins.