Document ID: chunk:federal_register_of_legislation:C2019A00047:clause:1_8:p1
Version: federal_register_of_legislation:C2019A00047
Segment Type: clause
Provision Reference: sch 1 cl 8 (pt 1/2)
Character Range: 18054–20534

8  Transitional—indexation

Alcohol duty rates
(1) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of subheadings 2203.00.61 and 2206.00.74 in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of subheadings 2203.00.64 and 2206.00.73 in Schedule 3 to that Act is increased by that amount or the sum of those amounts.
(2) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of subheadings 2203.00.62, 2203.00.69, 2206.00.75 and 2206.00.78 in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of subheadings 2203.00.66, 2203.00.69, 2206.00.77 and 2206.00.79 in Schedule 3 to that Act is increased by that amount or the sum of those amounts.
(3) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of subheadings 2203.00.71 and 2206.00.82 in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of subheadings 2203.00.63 and 2206.00.72 in Schedule 3 to that Act is increased by that amount or the sum of those amounts.
(4) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of subheadings 2203.00.72 and 2206.00.83 in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of subheadings 2203.00.65 and 2206.00.76 in Schedule 3 to that Act is increased by that amount or the sum of those amounts.
(5) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of subheadings 2203.00.79 and 2206.00.89 in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of subheadings 2203.00.67 and 2206.00.78 in Schedule 3 to that Act is increased by that amount or the sum of those amounts.

Definitions
(6) In this item:
alcohol duty rate has the meaning given by section 19AA of the Customs Tariff Act 1995.
CPI indexation day means a