22Transitional

#### 22 Transitional Despite section 15, if: (a) goods were imported into Australia, and first entered for home consumption, before 1 July 1996; and (b) the goods are again entered for home consumption on or after that day so that duties of Customs are imposed on the goods under section 15; and (c) because of section 132 of the Customs Act 1901, the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption; the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.