Taxation Administration Act 1953
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View history noteSch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesCh 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.
Pt 4-30 inserted by No 82 of 2018, s 3 and Sch 1 item 6, effective 25 August 2018.
Div 308 inserted by No 82 of 2018, s 3 and Sch 1 item 6, effective 25 August 2018.
Subdiv 308-E inserted by No 82 of 2018, s 3 and Sch 1 item 6, effective 25 August 2018.
For the purposes of Subdivision 308-A , treat * excise duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:
(a) a " free " rate of * excise duty applies on the tobacco; or
(b) there is a remission of all of the excise duty payable on the tobacco.
308-515(2)
For the purposes of Subdivision 308-A , treat * customs duty as not payable on tobacco because of an exemption under a law of the Commonwealth if:
(a) a " free " rate of * customs duty applies on the tobacco; or
(b) there is a remission of all of the customs duty payable on the tobacco.
308-515(3)
To avoid doubt, subsections (1) and (2) do not limit, for the purposes of Subdivision 308-A , when * excise duty or * customs duty is not payable on tobacco because of an exemption under a law of the Commonwealth.
S 308-515 inserted by No 82 of 2018, s 3 and Sch 1 item 6, effective 25 August 2018.
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