Document ID: chunk:federal_register_of_legislation:C2024C00486:section:4:p4
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 4 (pt 4/4)
Character Range: 22340–23926

writing by the Commissioner of Taxation; and
 (b) uniquely identifies a bale of tobacco leaf.
tobacco goods means goods mentioned in subitem 5.1, 5.5 or 5.8 of the table in the Schedule to the Excise Tariff Act 1921.
Warehouse means a warehouse licensed under the Customs Act 1901.
 (2) A reference in this Act to a police officer shall be read as a reference to a member or special member of the Australian Federal Police or a member of the Police Force of a State or Territory.
 (3) A reference in this Act or in any other Act to an Excise Tariff or Excise Tariff alteration proposed in the Parliament shall be read as a reference to an Excise Tariff or Excise Tariff alteration proposed by a motion moved in the House of Representatives, and an Excise Tariff or Excise Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved.
 (4) For the purposes of this Act, where the Schedule to the Excise Tariff Act 1921 applies in respect of goods, excise duty shall be taken to be imposed by the Parliament in respect of those goods notwithstanding that the word "Free" is specified in the column headed "Rate of Duty" in that Schedule as the rate of duty chargeable on those goods.
 (5) To avoid doubt, an LPG remission ceases to apply in relation to LPG if the excise duty on the LPG is subsequently paid (despite the remission having previously applied).
 (6) For the purposes of this Act, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing.