Excise Tariff Amendment (Fuel Indexation) Act 2015 (101 of 2015)
Schedule 1 Incorporation of Tariff Proposals
Part 2 Indexation
Excise Tariff Act 1921
26 Subsection 6A(10)
Insert:
CPI indexed rate means:
(a) a rate of duty set out in item 1, 2 or 3 of the Schedule; or
(b) a rate of duty set out in item 10 of the Schedule, other than in:
(i) subitem 10.6 or 10.17; or
(ii) subitem 10.7, 10.11, 10.12 or 10.30; or
(c) the rate set out in step 3 of the method statement in subsection 6G(1) (about duty payable on blended goods).
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).