Industry, Tourism and Resources Legislation Amendment Act 2003 (21 of 2003)
Schedule 1 Miscellaneous amendments and repeals
ACIS Administration Act 1999
6 Section 74
Repeal the section, substitute:
74 Overview of Part
This Part provides that duty credit:
(a) is transferable (Division 2); and
(b) may be applied against previously paid duty (Division 2A); and
(c) may be subject to limited use restrictions (Division 3).