Excise Tariff Validation Act 2009 (30 of 2009)

3   Validation of collections because of excise tariff proposal

 

(1) All duties of excise demanded or collected before 14 May 2009 because of the excise tariff proposal proposed in the House of Representatives on 13 May 2008 are taken to have been lawfully imposed and lawfully demanded or collected.

      

(2) Subsection (1) applies to duties of excise whether they were demanded or collected:

(a) at the rate proposed in the excise tariff proposal proposed in the House of Representatives on 13 May 2008; or

(b) at a higher rate resulting from indexation of the rate proposed on 13 May 2008 or from indexation of the result of indexation of that rate.