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CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 16
Schedule 3 divided into items, &c.
16. (1) In Schedule 3 -
(a) an asterisk, that is, the symbol*, in column 2 at the commencement of
a line indicates the commencement of an item;
(b) a dash, that is, the symbol -, in column 2 at the commencement of a
line indicates the commencement of a sub-item of the item in which the
symbol appears;
(c) 2 dashes, that is, the symbols - -, in column 2 at the commencement of
a line indicate the commencement of a paragraph of the sub-item in
which the symbols appear; and
(d) 3 dashes, that is, the symbols - - -, in column 2 at the commencement
of a line indicate the commencement of a sub-paragraph of the
paragraph in which the symbols appear.
(2) For the purposes of this Act or any other law of the Commonwealth -
(a) an item in Schedule 3 may be referred to by the word "item" followed
by the number set out opposite tot he commencement of the item in
column 1 of that Schedule;
(b) a sub-item of an item in Schedule 3 may be referred to by the word
"sub-item" followed by the number set out opposite to the
commencement of the sub-item in column 1 of that Schedule;
(c) a paragraph of a sub-item in Schedule 3 may be referred to by the word
"paragraph" followed by the number set out opposite to the
commencement of the paragraph in column 1 of that Schedule; and
(d) a sub-paragraph of a paragraph in Schedule 3 may be referred to by
the word "sub-paragraph" followed by the number set out opposite to
the commencement of the sub-paragraph in column 1 of that Schedule.
(3) In a note to a Division or Chapter in Schedule 3, in column 2, 3 or 4 of
Schedule 3, in Schedule 4 or in Schedule 5 -
(a) an item in Schedule 3 may be referred to by the number set out
opposite to the commencement of the item in column 1 of Schedule 3;
(b) a sub-item of an item in Schedule 3 may be referred to by the number
set out opposite to the commencement of the sub-item in column 1 of
Schedule 3;
(c) a paragraph of a sub-item in Schedule 3 may be referred to by the
number set out opposite to the commencement of the paragraph in
column 1 of Schedule 3; and
(d) a sub-paragraph of a paragraph in Schedule 3 may be referred to by
the number set out opposite to the commencement of the
sub-paragraph in column 1 of Schedule 3.
(4) For the purposes of this Act or any other law of the Commonwealth, the
number set out in column 1 of Schedule 3 opposite to the commencement of an
item, a sub-item of an item, a paragraph of a sub-item or a sub-paragraph of a
paragraph shall be deemed to form part of the item, sub-item, paragraph or
sub-paragraph, as the case may be.
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