Document ID: chunk:federal_register_of_legislation:F2016L00717:clause:2_4
Version: federal_register_of_legislation:F2016L00717
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 6548–7338

4  Duty has been paid or is payable on goods in relation to which:
   (a) all of the following apply:
   (i) the goods have deteriorated or been damaged or destroyed while undergoing treatment under the Biosecurity Act 2015 or the Quarantine Act 1908, as in force before 16 June 2016;
   (ii) the deterioration, damage or destruction is directly or indirectly attributable to the treatment;
   (iii) the goods were subject to customs control under the Act at the time of the treatment; or
   (b) both of the following apply:
   (i) the goods were destroyed under the Biosecurity Act 2015 or the Quarantine Act 1908, as in force before 16 June 2016;
   (ii) the goods were subject to customs control under the Act at the time they were destroyed.

Electronic Transactions Regulations 2000