Commonwealth Consolidated Acts Commonwealth Consolidated Acts This Part does not authorize the making of a by - law or
determination which has the effect of imposing duty, in relation to goods
entered for home consumption before the date on which the by - law is
published in the Gazette or the determination is made, as the case may be, at
a rate higher than the rate of duty payable in respect of those goods on the
day on which those goods were entered for home consumption.