Industry, Tourism and Resources Legislation Amendment Act 2003 (21 of 2003)
Schedule 1 Miscellaneous amendments and repeals
ACIS Administration Act 1999
4 Subsection 6(1) (definition of eligible imports)
Repeal the definition, substitute:
eligible imports means:
(a) goods described in column 2 of item 41E of Schedule 4 to the Tariff; or
(b) goods that would have been goods so described if their importation had been by a person who owned and applied duty credits as mentioned in that column of that item.