4
In forceHeadings in Schedule 3
Volume 1Parts 1 to 3 (sections 1 to 22), Schedule 2, Schedule 3, Section I, Chapter 1 to Section III, Chapter 15
Part 1Preliminary
4 Headings in Schedule 3
(1)
In Schedule 3:
(a)
either:
(i)
4 digits in the first column; or
(ii)
8 digits in the first column not opposite to a dash or dashes in the second column;
indicate the beginning of a heading; and
(b)
5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear.
(2)
In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act:
(a)
a heading may be referred to by the digits with which the heading begins; and
(b)
a subheading of a heading may be referred to by the digits with which the subheading begins.
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