5Effect of amendments of Tariff Act

5 Effect of amendments of Tariff Act

(1) Where: (a) the Tariff Act is amended; and (b) the amendment results in goods of a particular kind ceasing to be bountiable photographic film; the production of goods of that kind commenced before, and completed after, the day on which the Tariff Act is amended is, for the purposes of this Act, to be taken to have been completed on the day immediately preceding that day. (2) Where: (a) the Tariff Act is amended; and (b) the amendment results in goods of a particular kind ceasing to be bountiable photographic film; and (c) the day on which the Tariff Act is amended (in this subsection called 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; or (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 production of goods of that kind: (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; is, for the purposes of this Act, to be taken to have been completed on the day immediately preceding the operative day.