Document ID: chunk:federal_register_of_legislation:C2025C00043:section:19:p2
Version: federal_register_of_legislation:C2025C00043
Segment Type: section
Provision Reference: s 19 (pt 2/2)
Character Range: 72433–73511

of replacement rate
 (9) The Comptroller‑General of Customs must, on or as soon as practicable after the day a CPI indexed rate is replaced under this section, publish a notice in the Gazette advertising the replacement rate and the goods it applies to.

Definitions
 (10) In this section:
base quarter means the June quarter or December quarter that has the highest index number 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 June quarter of 1983.
CPI indexed rate means:
 (a) an alcohol duty rate; or
 (b) a fuel duty rate.
December quarter means a period of 3 months starting on 1 October.
indexation day means each 1 February and 1 August.
index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.
June quarter means a period of 3 months starting on 1 April.
reference quarter means the June quarter or December quarter.