Document ID: chunk:federal_register_of_legislation:F2025C00185:reg:6
Version: federal_register_of_legislation:F2025C00185
Segment Type: reg
Provision Reference: reg 6
Character Range: 114532–115606

6                                                                More than 3 years after the day on which the duty was paid, there is a reduction (the event) of the duty payable on goods entered for home consumption, on which duty has been paid, because of:                   Within 12 months of the occurrence of the event.
                                                                 (a) a Customs Tariff, or a Customs Tariff alteration, proposed in the Parliament; or
                                                                 (b) the making of an instrument under subsection 273EA(1) of the Act giving notice of an intention to propose in the Parliament a Customs Tariff or a Customs Tariff alteration; or
                                                                 (c) in the case of an amendment of the Customs Tariff Act 1995—the later of:
                                                                 (i) the Royal Assent to the amendment; or
                                                                 (ii) the commencement of the amendment.