Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011 (67 of 2011)

Schedule 1  

Part 6   Application of amendments

12   Application of amendments

(1) The amendments of the Schedule to the Excise Tariff Act 1921 made by a Part of this Schedule apply to goods manufactured or produced in Australia on or after the day that Part commenced and goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before that day;

(b) on that day, the goods either:

(i) were subject to the CEO’s control; or

(ii) were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(c) no duty of excise had been paid on the goods before that day.

(2) This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.