Fuel Indexation (Road Funding) Act 2015 (102 of 2015)

Schedule 2   Consequential amendments for indexation

Excise Act 1901

1   After subsection 77H(2)


Matters to be disregarded in determining whether same rate

(2AA) For the purposes of paragraph (1)(a), in determining whether excise duty or a duty of Customs has been paid at the same rate on all the eligible goods and the other substances (if any), disregard:

(a) any indexation of rates under section 6A of the Excise Tariff Act 1921; and

(b) any indexation of rates under section 19 of the Customs Tariff Act 1995; and

(c) any changes of rates under the Excise Tariff Act 1921 as a result of amendments of that Act by Part 1 of Schedule 1 to the Excise Tariff Amendment (Fuel Indexation) Act 2015; and

(d) the effect of sections 19AAB and 19AAC of the Customs Tariff Act 1995.

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