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

Schedule 1   Incorporation of Tariff Proposals

Part 2   Indexation

Excise Tariff Act 1921

30   Application of amendments

The amendments made by this Part apply to goods manufactured or produced in Australia on or after 31 January 2015 and to goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before 31 January 2015;

(b) on 31 January 2015, 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 31 January 2015.