Document ID: chunk:federal_register_of_legislation:C2006A00076:clause:1_19
Version: federal_register_of_legislation:C2006A00076
Segment Type: clause
Provision Reference: sch 1 cl 19
Character Range: 9208–10139

19  Application and transitional provisions

(1) Sections 105B and 105D of the Customs Act 1901 apply in relation to the manufacture of excisable goods that occurs on or after 1 July 2006, where the excise‑equivalent goods:
 (a) are entered for warehousing on or after 1 July 2006; or
 (b) were entered for warehousing before 1 July 2006 and were in a warehouse immediately before 1 July 2006.

Returns

(2) The first manufacture period for the purposes of section 105C of the Customs Act 1901 is taken to be the period beginning on 1 July 2006 and ending at the end of 9 July 2006.

(3) Section 105C of the Customs Act 1901 then applies in relation to Monday 10 July 2006 and each later Monday. This subitem is subject to regulations made for the purposes of the definition of manufacture period in that section.

[Minister's second reading speech made in—
House of Representatives on 11 May 2006
Senate on 13 June 2006]
(53/06)