Document ID: chunk:federal_register_of_legislation:C2019A00047:clause:2_39
Version: federal_register_of_legislation:C2019A00047
Segment Type: clause
Provision Reference: sch 2 cl 39
Character Range: 44412–45882

39  Transitional—indexation

Alcohol duty rates
(1) If an alcohol rate of duty in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with item 8 of Schedule 1 to this Act, then, on the day this Part commences, a rate of duty set out in the rate column of an item in the table in Schedule 8A to the Customs Tariff Act 1995 that relates to that subheading is increased by that amount.
(2) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act, then, on the day this Part commences, a rate of duty set out in the rate column of items 1, 2, 3, 3A, 3B, 3C, 33, 34, 35, 35A, 35B and 35C in the table in Schedule 8A to the Customs Tariff Act 1995 that relates to that subheading is also increased by that amount or the sum of those amounts.

Definitions
(3) In this item:
alcohol duty rate has the meaning given by section 19AA of the Customs Tariff Act 1995.
CPI indexation day means a day occurring:
 (a) after the day on which Schedule 1 to this Act commenced; and
 (b) before the day on which this Part commences;
on which a rate of duty was replaced under section 19 of the Customs Tariff Act 1995.

Part 4—Amendments contingent on the Customs Tariff Amendment (Peru‑Australia Free Trade Agreement Implementation) Act 2019

Customs Tariff Act 1995