Document ID: chunk:federal_register_of_legislation:C2024C00486:section:61c:p3
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 61C (pt 3/4)
Character Range: 130273–132911

31 March, 30 June or 30 September—the 28th day after the end of the quarter; and
 (ii) for a quarter ending on 31 December—the 28th day of the February after the end of the quarter;
  providing particulars in relation to the goods that have, during the quarter, been delivered into home consumption under the permission;
 (e) if a person ceases to be an eligible business entity—the condition that the person advise the Collector, in writing, of that fact as soon as practicable after ceasing to be an eligible business entity;
 (f) if a person ceases to be included in a class mentioned in subparagraph (1)(b)(i)—the condition that the person advise the Collector, in writing, of that fact as soon as practicable after ceasing to be included in that class;
 (g) the condition that, at the time when each return is given to the Collector, the person pay any duty owing at the rate applicable when the goods were delivered into home consumption;
 (h) any other condition, specified in the permission, that, in the opinion of the Collector, is necessary for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts.
 (3A) Despite paragraphs (3)(a), (b), (c), (d) and (da), the Collector may determine different conditions for giving the Collector a return if:
 (a) a person does not have any duty liability; or
 (b) subsection (8) or (9) applies.
 (4) A person to whom permission has been given under this section must not intentionally act or fail to act knowing, or being reckless as to whether, the act or omission contravenes a requirement specified in the permission.
Penalty: 2 years imprisonment or the greater of:
 (a) 500 penalty units; and
 (b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
 (4A) If, before the goods were removed, a person to whom permission has been given under this section intentionally acts or fails to act knowing, or being reckless as to whether, the act or omission contravenes a requirement specified in the permission, then, for the purposes of paragraph 116(1)(d), the removal of the goods is taken not to have been authorised by this Act.
 (4B) A person must not fail to comply with a requirement specified in a permission given under this section.
Penalty: 100 penalty units.
 (4C) Strict liability applies to subsection (4B).
 (5) Subject to subsection (6), a permission given under subsection (1C) does not authorize the delivery of goods in respect of which a quota order under subsection 59A(3) is in