Document ID: chunk:federal_register_of_legislation:C2014A00009:clause:1_6aa:p2
Version: federal_register_of_legislation:C2014A00009
Segment Type: clause
Provision Reference: sch 1 cl 6AA (pt 2/2)
Character Range: 9297–10508

replacement rate
 (10) If a tobacco duty rate is replaced under this section on a particular day, the replacement rate applies in relation to goods entered for home consumption on or after that day.

Publication of replacement rate
 (11) The CEO must, on or as soon as practicable after the day a tobacco duty rate is replaced under this section, publish a notice in the Gazette advertising the replacement rate and the goods it applies to.

Definitions
 (12) In this section:
AWOTE amount, for a quarter, means the estimate of the full‑time adult average weekly ordinary time earnings for persons in Australia for the middle month of the quarter published by the Statistician in relation to that month.
base quarter means the June quarter or December quarter that has the highest AWOTE amount of all the June quarters and December quarters that occur:
 (a) before the most recent reference quarter before the indexation day; and
 (b) after the December quarter of 2012.
December quarter means a period of 3 months starting on 1 October.
indexation day means each 1 March and 1 September.
June quarter means a period of 3 months starting on 1 April.
reference quarter means the June quarter or December quarter.