Document ID: chunk:federal_register_of_legislation:C2004A04325:body:0:p26
Version: federal_register_of_legislation:C2004A04325
Segment Type: other
Provision Reference: 
Character Range: 63247–66039

of those goods under section 71A or section 114;";

    (b) by omitting paragraph (1)(c) and substituting the following paragraph:

         "(c) may, at all reasonable times within 5 years after the goods have been so entered, enter and remain on those premises;".

Powers of officers for purposes of section 164

40. Section 214A of the Principal Act is amended by omitting from subsection (6) "234 (b), (e) or (f)" and substituting "234(1)(b) or (d)".

External search

41. Section 219R of the Principal Act is amended by omitting from subsection (14) the definition of "authorised officer" and substituting the following definition:

" 'authorised officer' means an officer of Customs who is a member of a class of officers of Customs declared by the Comptroller to be authorised officers in relation to particular circumstances or places.".

Customs offences

42. Section 234 of the Principal Act is amended by omitting subsections (2A) and (2B) and substituting the following subsections:

"(2A) Where an export entry, a submanifest, an outward manifest or a withdrawal of such an entry, submanifest or manifest is taken,

under subsection 119D(3), to have been communicated to Customs, then, for the purposes of paragraph (1)(d), the part of the communication constituting the transmission to Customs is treated as a statement made to the Comptroller.

"(2B) Where an import entry or a withdrawal of an import entry is taken, under section 71L, to have been communicated to Customs, then, for the purposes of paragraph (1)(d), the part of the communication constituting the transmission to Customs is treated as a statement made to the Comptroller.

"(2C) Nothing in subsection (2A) or (2B) is to be taken to affect the operation of any of the provisions of section 183.".

Security of identifying codes and PIN numbers

43. Section 234AC of the Principal Act is amended by adding at the end, but before the penalty, the following subsection:

"(2) A registered COMPILE user must:

    (a) take all reasonable steps, in accordance with the applicable COMPILE user agreement, to safeguard the security of the PIN number or PIN numbers allocated to the user; and

    (b) notify Customs, at the earliest available opportunity, if the user is aware that a PIN number allocated to the user is, or is likely to be, known to any person other than the person to whom the user has made the number available in circumstances contemplated under the applicable COMPILE user agreement.".

Insertion of new sections

44. After section 240 of the Principal Act, the following sections are inserted in Division 2:

Rebate documents to be kept

"240A.(1) A person who applies for rebate in respect of diesel fuel under subsection 164(1) (in this section called the 'applicant') must keep all relevant