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BOUNTY (COMPUTERS) ACT 1984 No. 113 of 1984 - SECT 4

Amendments of Tariff Act
4. (1) Where-

   (a)  the Tariff Act is amended on a day; and

   (b)  the amendment results in goods of a particular kind ceasing to be
        bountiable equipment, the manufacture of goods of that kind the
        manufacture of which was commenced before and completed after that day
        shall, for the purposes of this Act, be deemed to have been completed
        on the day immediately preceding that day.

(2) Where-

   (a)  the Tariff Act is amended on a day (in this sub-section referred to as
the "operative day");

   (b)  the amendment results in goods of a particular kind ceasing to be
        bountiable equipment; and

   (c)  the operative day is earlier than-

        (i)    the day (if any) on which notice of intention to propose a
               Customs Tariff alteration by way of that amendment was
               published in the Gazette in accordance with section 273EA of
               the Customs Act 1901;

        (ii)   the day (if any) on which a Customs Tariff alteration by way of
               that amendment was proposed in the Parliament; or

        (iii)  the day on which the Bill for the Act making that amendment was
               introduced into the Parliament,
whichever occurred first, the manufacture of goods of that kind the
manufacture of which was-

   (d)  completed after the operative day and before the day referred to in
        sub-paragraph (c) (i), (ii) or (iii) that occurred first; or

   (e)  commenced before and completed after the last-mentioned day, shall,
        for the purposes of this Act, be deemed to have been completed on the
        day immediately preceding the operative day.

(3) For the purposes of this section, the manufacture of goods shall not be
taken to have commenced unless and until the assembly of the goods, or of part
of the goods, has commenced. 


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