Document ID: chunk:federal_register_of_legislation:C2004A05035:schedule:2:p2
Version: federal_register_of_legislation:C2004A05035
Segment Type: schedule
Provision Reference: sch 2 (pt 2/5)
Character Range: 11489–14037

Any other by-law or determination to which this item applies (including any by-law or determination that was taken to have been made in relation to an item in Schedule 4 to the 1987 Act) ceases to have effect on 1 July 1996.

3 TCOs and CTCOs

    (1) Subject to this item, if a TCO or CTCO made or taken to have been made in relation to the 1987 Act is in force immediately before 1 July1996 (a concession order), it is taken, on and after that date, to have been made in relation to the 1995 Act.

(2) Subitem (1) does not affect the operation of the concession order in relation to the 1987 Act.

(3) If:

         (a) a concession order contains, or is taken to contain, a reference to a heading in Schedule 3 to the 1987 Act; and

         (b) a heading having the same heading number also occurs in Schedule 3 to the 1995 Act but does not feature in the partial concordance;

   then, on and after 1 July 1996, the concession order has effect as if the reference were a reference to the heading in Schedule 3 to the 1995 Act.

(4) If:

         (a) a concession order contains, or is taken to contain, a reference to a particular heading in Schedule 3 to the 1987 Act; and

         (b) in accordance with the partial concordance, that heading:

          (i) corresponds with a heading in Schedule 3 to the 1995 Act; but

        (ii) does not correspond with more than one heading in

              Schedule 3 to the 1995 Act;

       then, on and after 1 July 1996, the concession order has effect as if the reference to that particular heading were a reference to the corresponding heading in Schedule 3 to the 1995 Act, whether or not that heading in Schedule 3 to the 1995 Act also corresponds with another heading in Schedule 3 to the 1987 Act.

(5) If:

         (a) a concession order contains, or is taken to contain, a reference to a heading in Schedule 3 to the 1987 Act; and

         (b) in accordance with the partial concordance, that heading corresponds with more than one heading in Schedule 3 to the 1995 Act;

   then:

         (c) the concession order ceases to have effect on 1 July 1996; and

         (d) the CEO must, for the sole purpose of identifying the Customs tariff classification that now applies to the goods the subject of the concession order and in accordance with subitem (6), remake the concession order to take effect on and after 1 July 1996.

    (6) For the purposes of paragraph (5)(d), the CEO remakes a concession order by written order or orders in relation to each heading in Schedule 3 to the