Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 32

32. (1) The Acts referred to in Schedule 6 are repealed.

(2) Notwithstanding that goods were imported into Australia before the
commencing date, duties of Customs are not payable under an Act repealed by
this Act in respect of those goods if duties of Customs are imposed on those
goods by section 18.

(3) Where -

   (a)  by reason of section 132 of the Customs Act 1901, the rates of duty in
respect of goods on which duty is imposed by section 18 of this Act,
being goods entered for home consumption more than once, is the rate
in force when the goods were first entered for home consumption; and

   (b)  the goods were first entered for home consumption before the
commencing date, the duty imposed by section 18 of this Act on the goods is
the duty that would have been applicable in respect of them if this Act had
not been enacted.

(4) The Acts repealed by sub-section (1) as in force immediately before the
commencing date shall be deemed to have been amended in accordance with the
Customs Tariff Proposals introduced into the House of Representatives after 18
February 1982 and before 7 May 1982.