Document ID: chunk:federal_register_of_legislation:C2004A04325:body:0:p28
Version: federal_register_of_legislation:C2004A04325
Segment Type: other
Provision Reference: 
Character Range: 68259–70939

use in a manner referred to in subsection 164(1); and

         (ii) the manner in which the applicant used the fuel in respect of which the application for rebate is made; and

    (b) must, if the Collector requests the applicant in writing to do so, inform the Collector of the location of the documents; and

    (c) must not alter any document required to be so kept.

Penalty: $2,000.

"(7) Nothing in paragraph (6)(c) is to be taken to prohibit the marking of a document in accordance with ordinary commercial practice.

"(8) This section does not require the keeping of any documents:

    (a) by a company that has gone into liquidation and that has been dissolved; or

    (b) by a class of persons that is declared by the regulations to be a class to which this section does not apply; or

    (c) of a kind declared by the regulations to be documents to which this section does not apply.

Persons not to be subject to prosecution under sections 240 and 240A

"240B. Proceedings may be brought against a person in respect of a failure to keep a document under either section 240 or section 240A, but not both.".

Customs records of computer transmissions admissible in evidence

45. Section 241 of the Principal Act is amended:

    (a) by omitting subsection (1) and substituting the following subsection:

    "(1) Customs must keep a record of all transmissions made to or by it:

         (a) under the COMPILE computer system relating to an import entry or a withdrawal of such an entry; or

         (b) under the EXIT computer system relating to an export entry, a submanifest, a manifest or a withdrawal of such an entry, submanifest or manifest;

for a period of 5 years after the transmission is communicated to, or by, Customs.";

    (b) by omitting from subparagraph (2)(b)(i) "by whom or with whose identifying code the transmission was signed" and substituting "whose PIN number or identifying code was used for the purpose of the transmission".

Penalty for making false statements

46. Section 243T of the Principal Act is amended by adding at the end the following subsection:

"(6) For the purposes of subsection (1), an import entry that is taken, under section 71L, to have been communicated to Customs is treated as a statement made to the Comptroller.".

Section 243T not to apply in certain cases

47. Section 243V of the Principal Act is amended by adding at the end the following subsections:

"(3) Where the owner of goods or the agent of the owner is uncertain whether particular information included in a computer import entry made in respect of those goods might be regarded as false or misleading in a material particular, that owner or