Australian National Railways (Liability to Taxation) Regulations (Cth)

Statutory Rules 1982 No. 3981

Australian National Railways (Liability to Taxation) Regulations

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Australian National Railways Act 1917.

Dated 20 December 1982.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Minister of State for Aviation for and on behalf of Minister of State for Transport and Construction

Citation

1. These Regulations may be cited as the Australian National Railways (Liability to Taxation) Regulations.

Specified laws

2. For the purposes of sub-section (2) of section 57H of the Australian National Railways Act 1917,sub-section (1) of that section does not apply in relation to the laws specified in the Schedule.

Application

3. Regulation 2 applies in relation to goods entered for home consumption after 8 o’clock in the evening by standard time in the Australian Capital Territory on 17 August 1982.

 

S.R.271/82 Cat. No. —Recommended retail price 20c 13/10.12.1982

 

SCHEDULE Regulation 2

SPECIFIED LAWS

1. Sub-paragraphs 27.07.320, 27.10.230, 27.10.290, 27.10.430 and 27.10.490 in Part II of Schedule 1 to the Customs Tariff Act 1966.

2. Sub-items 27.07.2 and 27.10.2 and paragraph 27.10.42 in Schedule 3 to the Customs Tariff Act 1982.

3. Sub-paragraph 11 (A) (3) (b), sub-items 11 (E) and 11 (F) and paragraph 17 (B) (2) in the Schedule to the Excise Tariff Act 1921.

 

NOTE

1. Notified in the Commonwealth of Australia Gazette on 31 December 1982.

Printed by Authority by the Commonwealth Government Printer