Document ID: chunk:federal_register_of_legislation:C2012A00173:clause:9_27
Version: federal_register_of_legislation:C2012A00173
Segment Type: clause
Provision Reference: sch 9 cl 27
Character Range: 25361–26193

27  Transitional provision—indexation
(1) If:
 (a) on the relevant indexation day, a rate of duty set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act; and
 (b) this Schedule commences after the relevant indexation day;
then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 9 to that Act that relates to that subheading is increased by the same amount.
(2) In this item:
relevant indexation day means:
 (a) 1 February 2013; or
 (b) if, in relation to the 6‑month period starting on 1 February 2013, subsection 6A(6) of the Excise Tariff Act 1921 had the effect of substituting a rate of duty under that Act on a day later than 1 February 2013—that later day.