Document ID: chunk:federal_register_of_legislation:C2024C00486:section:163a
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 163A
Character Range: 289119–290196

163A  Interpretation
 (1) In this Part, unless the contrary intention appears:
proposed item of an Excise Tariff means:
 (a) an item of an Excise Tariff proposed in the Parliament; or
 (b) an item of an Excise Tariff as proposed to be altered by an Excise Tariff alteration proposed in the Parliament.
proposed section of an Excise Tariff means:
 (a) a section in an Excise Tariff proposed in the Parliament; or
 (b) a section in an Excise Tariff as proposed to be altered by an Excise Tariff alteration proposed in the Parliament.
 (2) Unless the contrary intention appears, a reference in this Part to an item of an Excise Tariff shall be read as including a reference to a sub‑item of such an item, a paragraph of such a sub‑item and a subparagraph of such a paragraph.
 (3) Unless the contrary intention appears, a reference in this Part to a section in an Excise Tariff shall be read as including a reference to a subsection of such a section, a paragraph of such a section or subsection, a subparagraph of such a paragraph and a sub‑subparagraph of such a subparagraph.