Document ID: chunk:federal_register_of_legislation:C2015A00082:clause:1_10
Version: federal_register_of_legislation:C2015A00082
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 7563–8288

10  Application of amendments
(1) The amendments made by items 5 to 9 apply to goods manufactured or produced in Australia on or after 1 July 2015, and goods for which all the following conditions are met:
 (a) the goods were manufactured or produced in Australia before that day;
 (b) on that day, the goods were either:
 (i) subject to the CEO's control; or
 (ii) in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods;
 (c) no duty of excise had been paid on the goods before that day.
(2) This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.
[Minister's second reading speech made in—
House of Representatives on 4 June 2015
Senate on 17 June 2015]
(101/15)