Excise Tariff Amendment (Fuel Indexation) Act 2015 (101 of 2015)

Schedule 1   Incorporation of Tariff Proposals

Part 1   Increase in fuel duty rates on 10 November 2014

Excise Tariff Act 1921

19   Application of amendments

The amendments made by this Part apply to goods manufactured or produced in Australia on or after 10 November 2014 and to goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before 10 November 2014;

(b) on 10 November 2014, the goods either were subject to the CEO's control, or were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods;

(c) no duty of excise had been paid on the goods before 10 November 2014.