2025-2026
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Customs Tariff Proposal (No. 1) 2026
Motion to be moved
1. That the Customs Tariff Act 1995 be altered as set out in Schedule 1 to this Proposal and that the alteration operates starting on 1 July 2026.
Schedule 1—Alterations to the Customs Tariff Act 1995
Customs Tariff Act 1995
1 Amendments of listed provisions—Schedule 3 (headings or subheadings, the rate or rates of duty in column 3)
The headings or subheadings in Schedule 3 that are specified in the following table are amended by repealing each rate of duty in column 3 and substituting “Free”.
| Abolition of nuisance tariffs |
| Item | Heading or subheading |
| 1 | 0712.20.00 |
| 2 | 0712.33.00 |
| 3 | 0712.90.10 |
| 4 | 0802.11.00 |
| 5 | 0806.10.00 |
| 6 | 0813.20.00 |
| 7 | 0813.30.00 |
| 8 | 1105.10.00 |
| 9 | 1212.21.10 |
| 10 | 1302.13.00 |
| 11 | 1507.90.00 |
| 12 | 1515.29.00 |
| 13 | 1517.10.00 |
| 14 | 1702.40.00 |
| 15 | 2003.10.00 |
| 16 | 2005.91.00 |
| 17 | 2006.00.39 |
| 18 | 2008.11.00 |
| 19 | 2008.93.00 |
| 20 | 2009.31.20 |
| 21 | 2009.41.00 |
| 22 | 2009.49.00 |
| 23 | 2009.50.00 |
| 24 | 2009.79.00 |
| 25 | 2104.20.00 |
| 26 | 2106.90.16 |
| 27 | 2516.20.20 |
| 28 | 2523.30.00 |
| 29 | 2523.90.00 |
| 30 | 2526.20.00 |
| 31 | 2715.00.00 |
| 32 | 2809.20.90 |
| 33 | 2818.10.90 |
| 34 | 2833.11.00 |
| 35 | 2833.21.00 |
| 36 | 2833.22.00 |
| 37 | 2833.25.00 |
| 38 | 2833.29.10 |
| 39 | 2835.22.00 |
| 40 | 2835.31.00 |
| 41 | 2836.20.00 |
| 42 | 2841.90.10 |
| 43 | 2842.10.10 |
| 44 | 2902.50.00 |
| 45 | 2903.71.00 |
| 46 | 2903.79.10 |
| 47 | 2903.91.00 |
| 48 | 2905.13.00 |
| 49 | 2905.16.00 |
| 50 | 2905.32.00 |
| 51 | 2905.45.00 |
| 52 | 2909.41.00 |
| 53 | 2909.44.00 |
| 54 | 2914.11.00 |
| 55 | 2915.21.00 |
| 56 | 2915.29.00 |
| 57 | 2915.31.00 |
| 58 | 2915.33.00 |
| 59 | 2915.39.20 |
| 60 | 2915.70.00 |
| 61 | 2916.15.00 |
| 62 | 2917.32.00 |
| 63 | 2917.33.00 |
| 64 | 2917.39.00 |
| 65 | 2921.11.00 |
| 66 | 2921.12.00 |
| 67 | 2921.19.00 |
| 68 | 2922.15.00 |
| 69 | 2931.49.10 |
| 70 | 2931.90.10 |
| 71 | 3205.00.00 |
| 72 | 3207.10.00 |
| 73 | 3402.31.00 |
| 74 | 3602.00.00 |
| 75 | 3603.20.00 |
| 76 | 3603.30.00 |
| 77 | 3604.90.00 |
| 78 | 3702.31.90 |
| 79 | 3702.32.90 |
| 80 | 3702.42.90 |
| 81 | 3702.44.90 |
| 82 | 3806.30.00 |
| 83 | 3808.52.90 |
| 84 | 3808.59.90 |
| 85 | 3808.61.90 |
| 86 | 3815.11.00 |
| 87 | 3822.19.40 |
| 88 | 3823.11.00 |
| 89 | 3823.12.00 |
| 90 | 3823.19.00 |
| 91 | 3824.82.00 |
| 92 | 3824.89.00 |
| 93 | 3824.91.00 |
| 94 | 3824.92.00 |
| 95 | 3827.40.90 |
| 96 | 3827.61.90 |
| 97 | 3827.62.90 |
| 98 | 3827.64.90 |
| 99 | 3827.69.90 |
| 100 | 3827.90.90 |
| 101 | 3901.30.00 |
| 102 | 3902.30.00 |
| 103 | 3903.11.00 |
| 104 | 3903.20.00 |
| 105 | 3903.30.00 |
| 106 | 3904.10.00 |
| 107 | 3904.21.00 |
| 108 | 3904.22.00 |
| 109 | 3904.30.00 |
| 110 | 3904.61.00 |
| 111 | 3905.30.00 |
| 112 | 3905.99.00 |
| 113 | 3907.10.00 |
| 114 | 3907.61.00 |
| 115 | 3909.10.00 |
| 116 | 3909.39.00 |
| 117 | 3911.10.00 |
| 118 | 3912.20.00 |
| 119 | 3912.31.00 |
| 120 | 3915.20.00 |
| 121 | 3915.90.90 |
| 122 | 3916.10.00 |
| 123 | 3920.63.00 |
| 124 | 3920.91.00 |
| 125 | 3921.14.00 |
| 126 | 3926.20.10 |
| 127 | 3926.20.29 |
| 128 | 3926.40.00 |
| 129 | 4002.19.00 |
| 130 | 4002.20.00 |
| 131 | 4002.41.00 |
| 132 | 4002.49.00 |
| 133 | 4002.51.00 |
| 134 | 4002.59.00 |
| 135 | 4002.91.00 |
| 136 | 4002.99.00 |
| 137 | 4005.10.00 |
| 138 | 4005.99.00 |
| 139 | 4007.00.00 |
| 140 | 4010.11.00 |
| 141 | 4010.33.00 |
| 142 | 4010.34.00 |
| 143 | 4010.36.00 |
| 144 | 4011.10.00 |
| 145 | 4011.20.00 |
| 146 | 4011.80.00 |
| 147 | 4011.90.00 |
| 148 | 4012.11.00 |
| 149 | 4013.10.00 |
| 150 | 4013.90.00 |
| 151 | 4015.12.00 |
| 152 | 4015.19.90 |
| 153 | 4015.90.21 |
| 154 | 4015.90.29 |
| 155 | 4016.92.00 |
| 156 | 4016.94.00 |
| 157 | 4107.99.00 |
| 158 | 4115.10.00 |
| 159 | 4203.29.10 |
| 160 | 4303.90.00 |
| 161 | 5107.10.00 |
| 162 | 5208.12.00 |
| 163 | 5208.29.00 |
| 164 | 5208.31.00 |
| 165 | 5208.33.00 |
| 166 | 5208.39.00 |
| 167 | 5208.41.00 |
| 168 | 5208.51.00 |
| 169 | 5208.52.00 |
| 170 | 5209.43.00 |
| 171 | 5210.19.00 |
| 172 | 5210.41.00 |
| 173 | 5211.11.00 |
| 174 | 5307.10.00 |
| 175 | 5402.31.00 |
| 176 | 5402.32.00 |
| 177 | 5402.33.00 |
| 178 | 5402.34.00 |
| 179 | 5402.39.00 |
| 180 | 5402.47.00 |
| 181 | 5402.48.00 |
| 182 | 5402.49.00 |
| 183 | 5402.51.00 |
| 184 | 5402.61.00 |
| 185 | 5402.62.00 |
| 186 | 5402.69.00 |
| 187 | 5403.31.00 |
| 188 | 5403.33.00 |
| 189 | 5403.39.00 |
| 190 | 5404.11.00 |
| 191 | 5407.30.00 |
| 192 | 5407.41.00 |
| 193 | 5407.42.00 |
| 194 | 5407.43.00 |
| 195 | 5407.51.00 |
| 196 | 5407.81.00 |
| 197 | 5407.82.00 |
| 198 | 5408.21.00 |
| 199 | 5408.34.00 |
| 200 | 5509.21.00 |
| 201 | 5509.22.00 |
| 202 | 5509.32.00 |
| 203 | 5509.41.00 |
| 204 | 5509.53.00 |
| 205 | 5509.59.00 |
| 206 | 5509.61.00 |
| 207 | 5509.62.00 |
| 208 | 5509.92.00 |
| 209 | 5509.99.00 |
| 210 | 5510.20.00 |
| 211 | 5511.10.00 |
| 212 | 5511.30.00 |
| 213 | 5513.13.00 |
| 214 | 5513.21.00 |
| 215 | 5513.23.00 |
| 216 | 5513.29.00 |
| 217 | 5513.41.00 |
| 218 | 5513.49.00 |
| 219 | 5514.21.00 |
| 220 | 5514.22.00 |
| 221 | 5516.11.00 |
| 222 | 5516.31.00 |
| 223 | 5602.21.00 |
| 224 | 5602.29.00 |
| 225 | 5602.90.00 |
| 226 | 5603.93.00 |
| 227 | 5604.10.00 |
| 228 | 5604.90.00 |
| 229 | 5606.00.90 |
| 230 | 5607.21.00 |
| 231 | 5607.90.10 |
| 232 | 5702.49.90 |
| 233 | 5703.21.00 |
| 234 | 5703.31.00 |
| 235 | 5705.00.10 |
| 236 | 5801.10.10 |
| 237 | 5801.23.00 |
| 238 | 5802.10.00 |
| 239 | 5802.30.00 |
| 240 | 5806.20.00 |
| 241 | 5903.90.10 |
| 242 | 5906.10.00 |
| 243 | 6001.21.00 |
| 244 | 6001.22.00 |
| 245 | 6001.92.00 |
| 246 | 6002.40.00 |
| 247 | 6002.90.00 |
| 248 | 6003.20.00 |
| 249 | 6005.22.00 |
| 250 | 6005.37.00 |
| 251 | 6005.39.00 |
| 252 | 6006.22.00 |
| 253 | 6006.33.00 |
| 254 | 6006.34.00 |
| 255 | 6102.20.00 |
| 256 | 6102.30.00 |
| 257 | 6103.22.00 |
| 258 | 6103.23.00 |
| 259 | 6103.33.00 |
| 260 | 6103.49.00 |
| 261 | 6104.22.00 |
| 262 | 6104.23.00 |
| 263 | 6104.33.00 |
| 264 | 6104.52.00 |
| 265 | 6104.53.00 |
| 266 | 6104.59.00 |
| 267 | 6107.11.00 |
| 268 | 6107.12.00 |
| 269 | 6107.19.00 |
| 270 | 6107.21.00 |
| 271 | 6107.99.00 |
| 272 | 6108.21.00 |
| 273 | 6108.22.00 |
| 274 | 6108.29.00 |
| 275 | 6108.31.00 |
| 276 | 6108.91.00 |
| 277 | 6108.99.00 |
| 278 | 6111.20.10 |
| 279 | 6111.30.90 |
| 280 | 6111.90.90 |
| 281 | 6112.12.00 |
| 282 | 6112.31.00 |
| 283 | 6112.49.00 |
| 284 | 6113.00.11 |
| 285 | 6114.20.00 |
| 286 | 6114.90.00 |
| 287 | 6115.22.00 |
| 288 | 6115.29.00 |
| 289 | 6115.94.10 |
| 290 | 6115.95.90 |
| 291 | 6115.96.90 |
| 292 | 6115.99.10 |
| 293 | 6204.22.00 |
| 294 | 6204.23.00 |
| 295 | 6207.11.00 |
| 296 | 6207.19.00 |
| 297 | 6207.22.00 |
| 298 | 6207.29.00 |
| 299 | 6207.91.00 |
| 300 | 6207.99.00 |
| 301 | 6208.11.00 |
| 302 | 6208.19.00 |
| 303 | 6208.21.00 |
| 304 | 6208.22.00 |
| 305 | 6208.29.00 |
| 306 | 6208.91.00 |
| 307 | 6208.92.00 |
| 308 | 6209.20.90 |
| 309 | 6209.30.90 |
| 310 | 6209.90.90 |
| 311 | 6210.40.10 |
| 312 | 6210.40.90 |
| 313 | 6210.50.90 |
| 314 | 6212.30.00 |
| 315 | 6212.90.10 |
| 316 | 6213.20.00 |
| 317 | 6215.20.00 |
| 318 | 6301.40.00 |
| 319 | 6301.90.90 |
| 320 | 6302.10.00 |
| 321 | 6302.40.00 |
| 322 | 6302.51.90 |
| 323 | 6302.53.00 |
| 324 | 6302.93.00 |
| 325 | 6303.12.10 |
| 326 | 6303.19.90 |
| 327 | 6303.91.10 |
| 328 | 6303.92.10 |
| 329 | 6304.11.00 |
| 330 | 6304.19.10 |
| 331 | 6304.19.90 |
| 332 | 6304.91.00 |
| 333 | 6304.92.00 |
| 334 | 6304.93.00 |
| 335 | 6305.39.90 |
| 336 | 6306.19.00 |
| 337 | 6306.29.00 |
| 338 | 6306.90.00 |
| 339 | 6307.20.00 |
| 340 | 6307.90.21 |
| 341 | 6307.90.30 |
| 342 | 6401.92.90 |
| 343 | 6402.19.00 |
| 344 | 6506.91.10 |
| 345 | 6601.99.00 |
| 346 | 6802.23.00 |
| 347 | 6806.90.10 |
| 348 | 6807.10.00 |
| 349 | 6809.90.00 |
| 350 | 6810.11.00 |
| 351 | 6810.91.00 |
| 352 | 6811.89.00 |
| 353 | 6813.20.10 |
| 354 | 6814.10.00 |
| 355 | 6903.20.00 |
| 356 | 6905.90.00 |
| 357 | 6907.30.90 |
| 358 | 7003.30.00 |
| 359 | 7005.21.00 |
| 360 | 7007.19.00 |
| 361 | 7009.91.00 |
| 362 | 7013.28.00 |
| 363 | 7013.42.00 |
| 364 | 7018.20.00 |
| 365 | 7019.61.00 |
| 366 | 7019.64.00 |
| 367 | 7019.66.00 |
| 368 | 7019.72.00 |
| 369 | 7117.11.00 |
| 370 | 7407.10.00 |
| 371 | 7407.21.00 |
| 372 | 7408.11.00 |
| 373 | 7408.21.00 |
| 374 | 7408.29.00 |
| 375 | 7409.11.00 |
| 376 | 7409.19.00 |
| 377 | 7409.21.00 |
| 378 | 7409.31.00 |
| 379 | 7409.39.00 |
| 380 | 7409.40.00 |
| 381 | 7409.90.00 |
| 382 | 7410.11.00 |
| 383 | 7410.12.00 |
| 384 | 7410.22.00 |
| 385 | 8201.10.00 |
| 386 | 8201.40.00 |
| 387 | 8202.91.00 |
| 388 | 8205.30.00 |
| 389 | 8207.20.00 |
| 390 | 8211.94.10 |
| 391 | 8215.99.00 |
| 392 | 8304.00.00 |
| 393 | 8305.20.00 |
| 394 | 8306.30.00 |
| 395 | 8308.20.00 |
| 396 | 8311.20.00 |
| 397 | 8404.10.00 |
| 398 | 8410.90.00 |
| 399 | 8414.70.10 |
| 400 | 8414.80.30 |
| 401 | 8415.81.00 |
| 402 | 8418.21.00 |
| 403 | 8418.29.00 |
| 404 | 8419.34.00 |
| 405 | 8422.30.10 |
| 406 | 8424.89.40 |
| 407 | 8426.30.00 |
| 408 | 8428.32.00 |
| 409 | 8428.60.00 |
| 410 | 8429.20.00 |
| 411 | 8429.51.90 |
| 412 | 8429.52.90 |
| 413 | 8429.59.90 |
| 414 | 8441.80.10 |
| 415 | 8443.19.10 |
| 416 | 8451.29.00 |
| 417 | 8454.10.00 |
| 418 | 8462.29.90 |
| 419 | 8462.49.90 |
| 420 | 8462.61.90 |
| 421 | 8468.80.00 |
| 422 | 8476.29.00 |
| 423 | 8476.89.90 |
| 424 | 8479.50.20 |
| 425 | 8480.41.00 |
| 426 | 8480.49.00 |
| 427 | 8483.10.91 |
| 428 | 8485.80.90 |
| 429 | 8501.34.00 |
| 430 | 8501.80.10 |
| 431 | 8502.11.00 |
| 432 | 8502.12.00 |
| 433 | 8508.19.00 |
| 434 | 8508.60.00 |
| 435 | 8514.11.00 |
| 436 | 8514.31.90 |
| 437 | 8515.29.00 |
| 438 | 8516.31.00 |
| 439 | 8528.72.00 |
| 440 | 8531.10.91 |
| 441 | 8535.40.90 |
| 442 | 8536.90.20 |
| 443 | 8538.90.12 |
| 444 | 8539.41.00 |
| 445 | 8540.89.00 |
| 446 | 8544.11.00 |
| 447 | 8544.19.00 |
| 448 | 8602.10.00 |
| 449 | 8602.90.00 |
| 450 | 8603.90.00 |
| 451 | 8606.92.00 |
| 452 | 8606.99.00 |
| 453 | 8607.12.00 |
| 454 | 8702.20.90 |
| 455 | 8703.22.11 |
| 456 | 8703.22.90 |
| 457 | 8703.31.11 |
| 458 | 8703.80.90 |
| 459 | 8704.32.00 |
| 460 | 8704.51.10 |
| 461 | 8708.95.20 |
| 462 | 8709.19.00 |
| 463 | 8901.90.10 |
| 464 | 8903.11.00 |
| 465 | 8903.12.00 |
| 466 | 8903.23.10 |
| 467 | 9003.90.00 |
| 468 | 9008.50.10 |
| 469 | 9017.80.20 |
| 470 | 9031.20.10 |
| 471 | 9113.10.00 |
| 472 | 9401.52.00 |
| 473 | 9401.59.00 |
| 474 | 9401.91.00 |
| 475 | 9405.39.00 |
| 476 | 9405.50.90 |
| 477 | 9405.69.00 |
| 478 | 9504.20.00 |
| 479 | 9505.90.00 |
| 480 | 9506.19.00 |
| 481 | 9506.62.00 |
| 482 | 9506.70.00 |
| 483 | 9507.10.00 |
| 484 | 9508.22.00 |
| 485 | 9508.26.00 |
| 486 | 9603.29.00 |
| 487 | 9607.19.00 |
| 488 | 9608.30.90 |
| 489 | 9608.60.00 |
| 490 | 9608.99.00 |
| 491 | 9612.10.00 |
| 492 | 9615.90.00 |
| 493 | 9619.00.41 |
| 494 | 9619.00.90 |
| 495 | 9620.00.20 |
| 496 | 9620.00.92 |
| 497 | 9620.00.99 |
2 Schedule 14 (cell at table item 4, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
3 Schedule 14 (cell at table item 5, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
4 Schedule 14 (cell at table item 26, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
5 Schedule 14 (cell at table item 29, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 4: 3% From 1 July of year 5: Free |
6 Schedule 14 (cell at table item 37, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 4: 3% From 1 July of year 5: Free |
7 Schedule 14 (cell at table item 41, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
8 Schedule 14 (cell at table item 186, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
9 Schedule 14 (cell at table item 204, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
10 Schedule 14 (cell at table item 251, column 3)
Repeal the cell, substitute:
|
4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
11 Schedule 14 (cell at table item 254, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
12 Schedule 14 (cell at table item 262, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
13 Schedule 14 (cell at table item 263, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
14 Schedule 14 (cell at table item 265, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
15 Schedule 14 (cell at table item 277D, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
16 Schedule 14 (cell at table item 285, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
17 Schedule 14 (cell at table item 302D, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
18 Schedule 14 (cell at table item 302E, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
19 Schedule 14 (cell at table item 305, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
20 Schedule 14 (cell at table item 309, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
21 Schedule 14 (cell at table item 311, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
22 Schedule 14 (cell at table item 313, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
23 Schedule 14 (cell at table item 314, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
24 Schedule 14 (cell at table item 316, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
25 Schedule 14 (cell at table item 317, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
26 Schedule 14 (cell at table item 318, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
27 Schedule 14 (cell at table item 319, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
28 Schedule 14 (cell at table item 322, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
29 Schedule 14 (cell at table item 326, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
30 Schedule 14 (cell at table item 331, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
31 Schedule 14 (cell at table item 342, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
32 Schedule 14 (cell at table item 362, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
33 Schedule 14 (cell at table item 364, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
34 Schedule 14 (cell at table item 368, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
35 Schedule 14 (cell at table item 369, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
36 Schedule 14 (cell at table item 373, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
37 Schedule 14 (cell at table item 374, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
38 Schedule 14 (cell at table item 393, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
39 Schedule 14 (cell at table item 394, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
40 Schedule 14 (cell at table item 398, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
41 Schedule 14 (cell at table item 403, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
42 Schedule 14 (cell at table item 404A, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
43 Schedule 14 (cell at table item 405, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
44 Schedule 14 (cell at table item 406, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
45 Schedule 14 (cell at table item 407, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
46 Schedule 14 (cell at table item 434, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
47 Schedule 14 (cell at table item 670, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
48 Schedule 14 (cell at table item 676, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
49 Schedule 14 (cell at table item 683, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
50 Schedule 14 (cell at table item 700, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
51 Schedule 14 (cell at table item 703, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
52 Schedule 14 (cell at table item 711, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
53 Schedule 14 (cell at table item 715, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
54 Schedule 14 (cell at table item 718, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
55 Schedule 14 (cell at table item 719, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
56 Schedule 14 (cell at table item 726, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
57 Schedule 14 (cell at table item 740, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
58 Schedule 14 (cell at table item 741, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
59 Schedule 14 (cell at table item 744, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
60 Schedule 14 (cell at table item 745, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
61 Schedule 14 (cell at table item 746, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
62 Schedule 14 (cell at table item 755, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
63 Schedule 14 (cell at table item 760, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
64 Schedule 14 (cell at table item 770, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
65 Schedule 14 (cell at table item 784, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
66 Schedule 14 (cell at table item 793, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
67 Schedule 14 (cell at table item 799, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
68 Schedule 14 (cell at table item 800A, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
69 Schedule 14 (cell at table item 806, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
70 Schedule 14 (cell at table item 809, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
71 Schedule 14 (cell at table item 812, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
72 Schedule 14 (cell at table item 818, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
73 Schedule 14 (cell at table item 837, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 4% From 1 July of year 5: Free |
74 Schedule 14 (cell at table item 841, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
75 Schedule 14 (cell at table item 845, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
76 Schedule 14 (cell at table item 861, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
77 Schedule 14 (cell at table item 864, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
78 Schedule 14 (cell at table item 865, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
79 Schedule 14 (cell at table item 869, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
80 Schedule 14 (cell at table item 873, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 4% From 1 July of year 5: Free |
81 Schedule 14 (cell at table item 876, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
82 Schedule 14 (cell at table item 877, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
83 Schedule 14 (cell at table item 881, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
84 Schedule 14 (cell at table item 889, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
85 Schedule 14 (cell at table item 890, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
86 Schedule 14 (cell at table item 891, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
87 Schedule 14 (cell at table item 901, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
88 Schedule 14 (cell at table item 902, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
89 Schedule 14 (cell at table item 903, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
90 Schedule 14 (cell at table item 907, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
91 Schedule 14 (cell at table item 910, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
92 Schedule 14 (cell at table item 911, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
93 Schedule 14 (cell at table item 912, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
94 Schedule 14 (cell at table item 915, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
95 Schedule 14 (cell at table item 917, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
96 Schedule 14 (cell at table item 926, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
97 Schedule 14 (cell at table item 928, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 4% From 1 July of year 5: Free |
98 Schedule 14 (cell at table item 930, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
99 Schedule 14 (cell at table item 933, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
100 Schedule 14 (cell at table item 936, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
101 Schedule 14 (cell at table item 941, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
102 Schedule 14 (cell at table item 945, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
103 Schedule 14 (cell at table item 946, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
104 Schedule 14 (cell at table item 947, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
105 Schedule 14 (cell at table item 951, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 4% From 1 July of year 5: Free |
106 Schedule 14 (cell at table item 990, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
107 Schedule 14 (cell at table item 991, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
108 Schedule 14 (cell at table item 1014, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
109 Schedule 14 (cell at table item 1015, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
110 Schedule 14 (cell at table item 1017, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
111 Schedule 14 (cell at table item 1018, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
112 Schedule 14 (cell at table item 1019, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
113 Schedule 14 (cell at table item 1020, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
114 Schedule 14 (cell at table item 1021, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
115 Schedule 14 (cell at table item 1022, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
116 Schedule 14 (cell at table item 1023, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
117 Schedule 14 (cell at table item 1024, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
118 Schedule 14 (cell at table item 1025, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
119 Schedule 14 (cell at table item 1026, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
120 Schedule 14 (cell at table item 1029, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
121 Schedule 14 (cell at table item 1031, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
122 Schedule 14 (cell at table item 1033, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
123 Schedule 14 (cell at table item 1037, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
124 Schedule 14 (cell at table item 1039, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
125 Schedule 14 (cell at table item 1051, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
126 Schedule 14 (cell at table item 1052, column 3)
Repeal the cell, substitute:
| 5% From 1 January of year 5: 3% From 1 July of year 5: Free |
127 Schedule 14 (cell at table item 1059, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
128 Schedule 14 (cell at table item 1068, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
129 Schedule 14 (cell at table item 1070, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
130 Schedule 14 (cell at table item 1071, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
131 Schedule 14 (cell at table item 1073, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
132 Schedule 14 (cell at table item 1083, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 4: 3% From 1 July of year 5: Free |
133 Schedule 14 (cell at table item 1085, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
134 Schedule 14 (cell at table item 1107, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 4: 3% From 1 July of year 5: Free |
135 Schedule 14 (cell at table item 1113, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
136 Schedule 14 (cell at table item 1326, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
137 Schedule 14 (cell at table item 1327, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
138 Schedule 14 (cell at table item 1353, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 4: 3% From 1 July of year 5: Free |
139 Schedule 14 (cell at table item 1391, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
140 Schedule 14 (cell at table item 1410, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
141 Schedule 14 (cell at table item 1422, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
142 Schedule 14 (cell at table item 1436, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
143 Schedule 14 (cell at table item 1451A, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
144 Schedule 14 (cell at table item 1473, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
145 Schedule 14 (cell at table item 1491, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
146 Schedule 14 (cell at table item 1492, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
147 Schedule 14 (cell at table item 1505, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
148 Schedule 14 (cell at table item 1517, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
149 Schedule 14 (cell at table item 1520, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
150 Schedule 14 (cell at table item 1529, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
151 Schedule 14 (cell at table item 1580, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
152 Schedule 14 (cell at table item 1587B, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
153 Schedule 14 (cell at table item 1641, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |
154 Schedule 14 (cell at table item 1655, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
155 Schedule 14 (cell at table item 1669, column 3)
Repeal the cell, substitute:
| 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 July of year 5: Free |
156 Schedule 14 (cell at table item 1689, column 3)
Repeal the cell, substitute:
| 5% From 1 July of year 5: Free |