33AE
In forceReferences to adjustable amounts and base amounts
Chapter 2Transactions concerning dutiable property
Part 3Rates of duty
Division 3Indexation of amounts
33AE References to adjustable amounts and base amounts
(1)
The adjustable amounts and base amounts adjusted for a year in accordance with this Division replace the amounts that applied for the previous year.
(2)
Accordingly, a reference to a rate or amount of duty as provided for by, or determined in accordance with, section 32 is a reference to the rate or amount subject to any adjustment under this Division.
This Act’s bill:Explanatory memorandumSecond reading speech
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