4Amendments of Tariff Act

##### 4 Amendments of Tariff Act (1) Where: (a) the Tariff Act is amended on a day; and (b) the amendment results in goods of a particular kind ceasing to be bountiable equipment; the manufacture of goods of that kind the manufacture of which was commenced before and completed after that day shall, for the purposes of this Act, be deemed to have been completed on the day immediately preceding that day. (2) Where: (a) the Tariff Act is amended on a day (in this subsection referred to as the operative day); (b) the amendment results in goods of a particular kind ceasing to be bountiable equipment; and (c) the operative day is earlier than: (i) the day (if any) on which notice of intention to propose a Customs Tariff alteration by way of that amendment was published in the Gazette in accordance with section 273EA of the Customs Act 1901; (ii) the day (if any) on which a Customs Tariff alteration by way of that amendment was proposed in the Parliament; or (iii) the day on which the Bill for the Act making that amendment was introduced into the Parliament; whichever occurred first; the manufacture of goods of that kind the manufacture of which was: (d) completed after the operative day and before the day referred to in subparagraph (c)(i), (ii) or (iii) that occurred first; or (e) commenced before and completed after the last‑mentioned day; shall, for the purposes of this Act, be deemed to have been completed on the day immediately preceding the operative day. (3) For the purposes of this section, the manufacture of goods shall not be taken to have commenced unless and until the assembly of the goods, or of part of the goods, has commenced.