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ACIS ADMINISTRATION AMENDMENT ACT 2002 NO. 83, 2002 - SCHEDULE 1

- Utilities and other specified load-carrying vehicles

ACIS Administration Act 1999

1 Subsection 6(1)

Insert:

specified load-carrying vehicle means a motor vehicle that, if imported, would be classified to subheading 8704.21, 8704.31 or 8704.90 of Schedule 3 to the Tariff.

2 Subsection 42(1) (definition of A)

After "passenger motor vehicles", insert ", and specified load-carrying vehicles,".

3 Subsection 42(1) (note)

After "passenger motor vehicle", insert "or specified load-carrying vehicle".

4 Subsection 42(2) (definition of C)

After "passenger motor vehicles", insert ", and specified load-carrying vehicles,".

5 Transitional provisions

(1) An MVP may, by notice in writing given to the Secretary, amend a return that was provided to the Secretary before the commencement of this item to take account of the amendments made by this Schedule.

Note: The amendments made by this Schedule operate retrospectively back to the scheme commencement date, which was 1 January 2001.

(2) If the Secretary becomes aware (whether because of receiving an amendment of a return, or otherwise) that a calculation made under section 42 of the ACIS Administration Act 1999 before the commencement of this item is not correct because it does not take account of the amendments made by this Schedule, the Secretary must, as soon as practicable:

(a)
amend that calculation to take account of those amendments; and

(b)
amend the ACIS ledger accordingly.

(169/02)


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