Document ID: chunk:federal_register_of_legislation:F2025C00185:clause:6_22
Version: federal_register_of_legislation:F2025C00185
Segment Type: clause
Provision Reference: sch 6 cl 22
Character Range: 223622–225774

22                                                 All of the following apply:
                                                   (a) duty is payable on goods that are excise‑equivalent goods classified under a tariff subheading mentioned in any of the following items of the table in clause 1 of Schedule 1:
                                                   (i) item 39;
                                                   (ii)  items 61 to 69 (other than item 66);
                                                   (iii) items 70 to 77 (other than item 73);
                                                   (iv) items 80 to 89 (other than item 84 or 88);
                                                   (v) items 90 to 99 (other than item 93, 94 or 98);
                                                   (vi) items 100 to 109 (other than item 102, 107 or 108);
                                                   (vii)  items 110 to 118;
                                                   (viii) item 129;
                                                   (ix) items 131 to 134;
                                                   (b) the goods are stores for the use of passengers or crew of a ship, or for the service of a ship;
                                                   (c) the goods are for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999);
                                                   (d) the ship has a gross tonnage (within the meaning of the Shipping Reform (Tax Incentives) Act 2012) of at least 400;
                                                   (e) the ship is not a ship (within the meaning of Part VII of the Act).
                                                   Note: Under Part VII of the Act, ship does not include:
                                                    (a) a ship that is not currently engaged in making international voyages; or
                                                    (b) a ship that is currently engaged in making international voyages but is about to make a voyage other than an international voyage.