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Notation:
Section 19 of the Act provides for the automatic indexation of the rate of duty of certain excise items. If a rate increases, subsection 19(3) requires the Chief Executive Officer to publish a notice in the Commonwealth of Australia Gazette of the new rate and the goods to which it applies as soon as practicable after the increase. The Act is not updated to reflect the rates set out in the Gazette notices.
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Administered by: Home Affairs
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