Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 163A

             (1)  In this Part, unless the contrary intention appears:

"proposed item of an Excise Tariff" means:

                     (a)  an item of an Excise Tariff proposed in the Parliament; or

                     (b)  an item of an Excise Tariff as proposed to be altered by an Excise Tariff alteration proposed in the Parliament.

"proposed section of an Excise Tariff" means:

                     (a)  a section in an Excise Tariff proposed in the Parliament; or

                     (b)  a section in an Excise Tariff as proposed to be altered by an Excise Tariff alteration proposed in the Parliament.

             (2)  Unless the contrary intention appears, a reference in this Part to an item of an Excise Tariff shall be read as including a reference to a sub-item of such an item, a paragraph of such a sub-item and a subparagraph of such a paragraph.

             (3)  Unless the contrary intention appears, a reference in this Part to a section in an Excise Tariff shall be read as including a reference to a subsection of such a section, a paragraph of such a section or subsection, a subparagraph of such a paragraph and a sub-subparagraph of such a subparagraph.