Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 12

12. (1) Where the word "Free" is set out in -

   (a)  column 3 or column 4 of Schedule 3;

   (b)  column 3 or column 4 of Part I of Schedule 4;

   (c)  column 4 or column 5 of Part II of Schedule 4; or

   (d)  column 4 of Schedule 5, that word shall, unless the contrary intention
        appears, be deemed, for the purposes of this Act or any other law of
        the Commonwealth, to be a rate of duty.

(2) Any words, or words and figures, set out in -

   (a)  column 3 or column 4 of Schedule 3;

   (b)  column 3 or column 4 of Part I of Schedule 4;

   (c)  column 4 or column 5 of Part II of Schedule 4; or

   (d)  column 4 of Schedule 5, being words, or words and figures, that enable
        the duty to be ascertained in respect of goods, whether by reference
        to a rate or rates of duty or otherwise, shall, unless the contrary
        intention appears, be deemed, for the purposes of this Act or any
        other law of the Commonwealth, to be a rate of duty.