Document ID: chunk:federal_register_of_legislation:C2024C00486:section:61e:p3
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 61E (pt 3/3)
Character Range: 147199–148269

fails to comply with the condition, the person commits an offence against this Act punishable upon conviction by a fine not exceeding 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
 (10A) An offence under subsection (10) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (11) A Collector may, in accordance with the regulations, revoke a permission given under subsection (2) in relation to the sale of goods occurring after the revocation.
 (12) Where a Collector makes a decision under subsection (2) refusing to give permission to the proprietor of an inwards duty free shop or under subsection (11) revoking a permission given under subsection (2), the Collector shall cause to be served, either personally or by post, on the proprietor of the shop, a notice in writing setting out the Collector's findings on material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the decision.