Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:3_71c:p2
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 3 cl 71C (pt 2/3)
Character Range: 84070–86574

on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.

 (7) Customs must give an authority under subsection (4) in relation to goods if:
 (a) that subsection would require Customs to do so apart from the fact that any or all of the following were not paid when duty on the goods was paid (or would have been payable if the goods had been subject to duty):
 (i) the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods;
 (ii) if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of the goods—the luxury car tax payable on that taxable importation;
 (iii) if a taxable dealing (as defined in the Wine Tax Act) is associated with the import of the goods—the wine tax payable on that dealing; and
 (b) because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) was not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):
 (i) paragraph 33‑15(b) of the GST Act;
 (ii) paragraph 13‑20(b) of the Luxury Car Tax Act;
 (iii) paragraph 23‑5(b) of the Wine Tax Act.

 (8) If goods are authorised to be taken into home consumption, the authority to deal, whether given by a document or electronically, must set out:
 (a) any condition of the kind referred to in subsection (9) to which the authority is subject; and
 (b) the date on which the authority is given; and
 (c) such other information as is prescribed.

 (9) An authority to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.

 (10) If an authority to deal with goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.

 (11) An officer may, at any time before goods authorised to be taken into home consumption are so dealt with, cancel the authority:
 (a) if the authority was given in respect of a documentary declaration, by:
 (i) signing a notice stating that the authority is cancelled and setting out the reasons for the cancellation; and
 (ii) serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who