Document ID: chunk:federal_register_of_legislation:C2025C00043:section:19ad:p1
Version: federal_register_of_legislation:C2025C00043
Segment Type: section
Provision Reference: s 19AD (pt 1/2)
Character Range: 90697–93213

19AD  Change in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases
 (1) This Act has effect as if, on 1 July 2015:
 (a) each rate of duty that was, on 31 January 2015, a rate of $0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
 (i) subheading 2711.11.00 in Schedule 3;
 (ii) table item 97AA in Schedule 5;
 (iii) table item 100AA in Schedule 6;
 (iv) table item 99A in Schedule 7;
 (v) table item 105A in Schedule 8;
 (vi) table item 110 in Schedule 9;
 (vii) table item 110 in Schedule 10;
 (viii) table item 110 in Schedule 11; and
 (b) each rate of duty that was, on 31 January 2015, a rate of $0.101 per litre in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
 (i) subheading 2711.12.10 in Schedule 3;
 (ii) subheading 2711.13.10 in Schedule 3;
 (iii) table item 97AB in Schedule 5;
 (iv) table item 97AC in Schedule 5;
 (v) table item 100AB in Schedule 6;
 (vi) table item 100AC in Schedule 6;
 (vii) table item 99B in Schedule 7;
 (viii) table item 99C in Schedule 7;
 (ix) table item 105B in Schedule 8;
 (x) table item 105C in Schedule 8;
 (xi) table item 111 in Schedule 9;
 (xii) table item 112 in Schedule 9;
 (xiii) table item 111 in Schedule 10;
 (xiv) table item 112 in Schedule 10;
 (xv) table item 111 in Schedule 11;
 (xvi) table item 112 in Schedule 11; and
 (c) each rate of duty that was, on 31 January 2015, a rate of $0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
 (i) subheading 2711.21.10 in Schedule 3;
 (ii) table item 97AD in Schedule 5;
 (iii) table item 100AD in Schedule 6;
 (iv) table item 99D in Schedule 7;
 (v) table item 105D in Schedule 8;
 (vi) table item 113 in Schedule 9;
 (vii) table item 113 in Schedule 10;
 (viii) table item 113 in Schedule 11.
 (2) Subject to subsection (3), the rate is:
 (a) for paragraph (1)(a):
 (i) $0.2644 per kilogram; or
 (ii) if the indexed rate worked out under subsection (3) is greater than $0.2644 per kilogram—that indexed rate; and
 (b) for paragraph (1)(b):
 (i) $0.126 per litre; or
 (ii) if the indexed rate worked out under subsection (3) is greater than $0.126 per litre—that indexed rate; and
 (c) for paragraph (1)(c):
 (i) $0.2644 per kilogram; or
 (ii) if the indexed rate worked out under subsection (3) is greater than $0.2644 per kilogram—that indexed rate.
 (3) To work out the indexed rate,