Document ID: chunk:federal_register_of_legislation:C2011A00155:clause:1_19a:p1
Version: federal_register_of_legislation:C2011A00155
Segment Type: clause
Provision Reference: sch 1 cl 19A (pt 1/2)
Character Range: 8343–10795

19A  Changes of rates of duty

Gasoline for use as fuel in aircraft
 (1) If, because of section 6FA of the Excise Tariff Act 1921, that Act has effect as if on a day a rate (the replacement rate) were substituted for another rate in subitem 10.6 of the Schedule to that Act, this Act has effect as if on that day the replacement rate were substituted for each rate of duty set out in each of the following:
 (a) subheading 2710.12.61 in Schedule 3;
 (b) subheading 2710.91.61 in Schedule 3;
 (c) subheading 2710.99.61 in Schedule 3;
 (d) a table item that is in Schedule 5, 6, 7 or 8 and relates to a subheading described in paragraph (a), (b) or (c).

Kerosene for use as fuel in aircraft
 (2) If, because of section 6FB of the Excise Tariff Act 1921, that Act has effect as if on a day a rate (the replacement rate) were substituted for another rate in subitem 10.17 of the Schedule to that Act, this Act has effect as if on that day the replacement rate were substituted for each rate of duty set out in each of the following:
 (a) subheading 2710.19.40 in Schedule 3;
 (b) subheading 2710.91.40 in Schedule 3;
 (c) subheading 2710.99.40 in Schedule 3;
 (d) a table item that is in Schedule 5, 6, 7 or 8 and relates to a subheading described in paragraph (a), (b) or (c).

Compressed natural gas compressed for certain uses
 (3) If, because of section 6H of the Excise Tariff Act 1921, that Act has effect as if on a day a rate (the replacement rate) were substituted for another rate in subitem 10.19D of the Schedule to that Act, this Act has effect as if on that day the replacement rate were substituted for each rate of duty set out in each of the following:
 (a) subheading 2711.21.20 in Schedule 3;
 (b) a table item that is in Schedule 5, 6, 7 or 8 and relates to subheading 2711.21.20 in Schedule 3.

Application of replacement rate
 (4) If, because of subsection (1), (2) or (3), this Act has effect as if the replacement rate were substituted on a day for another rate, the replacement rate applies in relation to:
 (a) goods imported into Australia on or after that day; and
 (b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods has not occurred before that day.

Publication of replacement rate
 (5) If, because of subsection (1), (2) or (3), this Act has effect as if the replacement rate were substituted on a day for another rate, the Chief Executive Officer must, on