Document ID: chunk:federal_register_of_legislation:C2015A00102:clause:2_1
Version: federal_register_of_legislation:C2015A00102
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 5478–6201

1  After subsection 77H(2)
Insert:

Matters to be disregarded in determining whether same rate
 (2AA) For the purposes of paragraph (1)(a), in determining whether excise duty or a duty of Customs has been paid at the same rate on all the eligible goods and the other substances (if any), disregard:
 (a) any indexation of rates under section 6A of the Excise Tariff Act 1921; and
 (b) any indexation of rates under section 19 of the Customs Tariff Act 1995; and
 (c) any changes of rates under the Excise Tariff Act 1921 as a result of amendments of that Act by Part 1 of Schedule 1 to the Excise Tariff Amendment (Fuel Indexation) Act 2015; and
 (d) the effect of sections 19AAB and 19AAC of the Customs Tariff Act 1995.