Document ID: chunk:federal_register_of_legislation:C2018A00082:clause:1_25
Version: federal_register_of_legislation:C2018A00082
Segment Type: clause
Provision Reference: sch 1 cl 25
Character Range: 83135–85615

25  Application
(1) The amendments made by Part 1 of this Schedule, to the extent that they relate to section 295‑75 in Schedule 1 to the Taxation Administration Act 1953 (as inserted by that Part) apply to possession of a thing on or after the commencement of this item.
(2) The amendments made by Part 1 of this Schedule, to the extent that they relate to Subdivision 308‑A in Schedule 1 to the Taxation Administration Act 1953 (as inserted by that Part) apply to possession, sale or purchase of a thing on or after the commencement of this item.
(3) The amendments made by Part 1 of this Schedule, to the extent that they relate to Subdivision 308‑B in Schedule 1 to the Taxation Administration Act 1953 (as inserted by that Part) apply to possession, manufacture or production of a thing on or after the commencement of this item.
(4) The amendments made by Part 1 of this Schedule, to the extent that they relate to Subdivision 308‑C in Schedule 1 to the Taxation Administration Act 1953 (as inserted by that Part), apply to possession of equipment on or after the commencement of this item.
(5) The amendments made by Part 2 of this Schedule apply in relation to:
 (a) contraventions of subsection 295‑75(1) in Schedule 1 to the Taxation Administration Act 1953 on or after the commencement of this item; and
 (b) offences committed against a provision of Division 308 in that Schedule on or after the commencement of this item.
(6) The amendments made by Part 3 of this Schedule apply on and after the commencement of this item.
(7) To avoid doubt, the repeal of sections 117C, 117E, 117F, 117G and 117H of the Excise Act 1901 by Part 3 of this Schedule does not, on or after the commencement of this item:
 (a) affect liability for an offence committed under any of those sections before the commencement of this item; and
 (b) prevent or otherwise affect a prosecution for such an offence committed under any of those sections before the commencement of this item.
(8) The amendments made by Part 4 of this Schedule apply:
 (a) unless paragraph (b) applies—in relation to goods that are entered for home consumption after the commencement of this item; or
 (b) to the extent that those amendments apply in relation to a provision included in another Part of this Schedule—in the same way as that other provision applies as a result of this item.

[Minister's second reading speech made in—
House of Representatives on 15 February 2018
Senate on 19 March 2018]

(28/18)