Excise Act 1901
PART XV
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REGULATIONS AND BY-LAWS
SECTION 169
169
RETROSPECTIVE BY-LAWS NOT TO INCREASE DUTY
This Part does not authorize the making by the CEO of a by-law which has the effect of imposing duty, in relation to goods entered for home consumption before the date on which the by-law is published in the Gazette, at a rate higher than the rate of duty payable in respect of those goods on the day on which those goods were entered for home consumption.
View history note
Hide history noteThis Part does not authorize the making by the CEO of a by-law which has the effect of imposing duty, in relation to goods entered for home consumption before the date on which the by-law is published in the Gazette, at a rate higher than the rate of duty payable in respect of those goods on the day on which those goods were entered for home consumption.
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