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Legal Counsel – Secondary Legislation – Tariff Amendments 2021

Legal Counsel – Secondary Legislation – Tariff Amendments 2021

28 January 2021 – Customs & Excise Act, 1964 The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

  • Part 3 of Schedule No. 6 by the substitution of Note 6(a)(xii) to provide for the refund of fuel levy as a consequence to the publication of the Taxation Laws Amendment Act 2020 (with retrospective effect from 20 January 2021); and
  • Schedule 8 by the substitution of item 805.26 to extend the validity period of carbon tax manufacturing warehouse licences (with retrospective effect from 1 June 2019).

Publication details will be made available later

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