Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsection (2), to the extent that, but for this section, an Act (whether enacted before, on or after 1 July 1989) would:
(a) exempt a particular Commonwealth authority from liability to pay Excise duty; or
(b) exempt a person from liability to pay Excise duty in relation to goods for use by a particular Commonwealth authority;
then, by force of this section, the exemption has no effect.
(2) Subsection (1) does not apply to an exemption if:
(a) the provision containing the exemption is enacted after 30 June 1989; and
(b) the exemption expressly refers to Excise duty (however described).