Document ID: chunk:federal_register_of_legislation:C2012C00520:clause:1_12
Version: federal_register_of_legislation:C2012C00520
Segment Type: clause
Provision Reference: sch 1 cl 12
Character Range: 11275–13993

12  Application of amendments

(1) The amendments of the Schedule to the Excise Tariff Act 1921 made by a Part of this Schedule apply to goods manufactured or produced in Australia on or after the day that Part commenced and goods for which all the following conditions are met:
 (a) the goods were manufactured or produced in Australia before that day;
 (b) on that day, the goods either:
 (i) were subject to the CEO's control; or
 (ii) were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and
 (c) no duty of excise had been paid on the goods before that day.

(2) This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.
Notes to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011

Note 1

The Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011 as shown in this compilation comprises Act No. 67, 2011 amended as indicated in the Tables below.

Table of Acts
Act                                                               Number     Date          Date of commencement          Application, saving or transitional provisions
                                                                  and year   of Assent
Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011  67, 2011   29 June 2011  See s. 2(1)
Clean Energy (Excise Tariff Legislation Amendment) Act 2011       156, 2011  4 Dec 2011    Schedule 2 (items 9–11): (a)  —

(a) Subsection 2(1) (item 3) of the Clean Energy (Excise Tariff Legislation Amendment) Act 2011 provides as follows:
 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1                  Column 2                                                                                                                                Column 3
Provision(s)              Commencement                                                                                                                            Date/Details
3.  Schedule 2            Immediately after the commencement of Part 2 of Schedule 1 to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011.     1 July 2012
                          However, the provision(s) do not commence at all if section 3 of the Clean Energy Act 2011 does not commence on or before 1 July 2012.

Table of Amendments
ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected                                                                                How affected