Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 (74 of 2006)

Schedule 1   Amendments

Part 2   Application, saving and transitional provisions

105   Application - tobacco leaf

The amendment made by item 65 applies in relation to:

(a) tobacco leaf that a person has or had possession, custody or control of after the commencement of this item; and

(b) tobacco leaf that a person had possession, custody or control of immediately before the commencement of this item.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).