Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 10

10.(1) Unless the contrary intention appears, if the word "Free" is set out in
section 16 or 18 or in a rate column, that word is a rate of duty.

(2) Unless the contrary intention appears, any words, or words and figures,
set out in a rate column, that enable the duty to be worked out in respect of
goods, are a rate of duty.