Excise Act 1901
In this Part, unless the contrary intention appears:
(Repealed by No 25 of 2001)
"proposed item of an Excise Tariff"
means:
(a) an item of an Excise Tariff proposed in the Parliament; or
(b) an item of an Excise Tariff as proposed to be altered by an Excise Tariff alteration proposed in the Parliament.
"proposed section of an Excise Tariff"
means:
(a) a section in an Excise Tariff proposed in the Parliament; or
(b) a section in an Excise Tariff as proposed to be altered by an Excise Tariff alteration proposed in the Parliament.
163A(2)
Unless the contrary intention appears, a reference in this Part to an item of an Excise Tariff shall be read as including a reference to a sub-item of such an item, a paragraph of such a sub-item and a subparagraph of such a paragraph.
163A(3)
Unless the contrary intention appears, a reference in this Part to a section in an Excise Tariff shall be read as including a reference to a subsection of such a section, a paragraph of such a section or subsection, a subparagraph of such a paragraph and a sub-subparagraph of such a subparagraph.
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