Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesFor the purposes of Subdivision 308-A , treat *excise duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:
(a) a " free " rate of *excise duty applies on the tobacco; or
(b) there is a remission of all of the excise duty payable on the tobacco.
308-515(2)
For the purposes of Subdivision 308-A , treat *customs duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:
(a) a " free " rate of *customs duty applies on the tobacco; or
(b) there is a remission of all of the customs duty payable on the tobacco.
308-515(3)
To avoid doubt, subsections (1) and (2) do not limit, for the purposes of Subdivision 308-A , when *excise duty or *customs duty is not payable on tobacco because of an exemption under a law of the Commonwealth.
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