Document ID: chunk:federal_register_of_legislation:F2025C00185:reg:80
Version: federal_register_of_legislation:F2025C00185
Segment Type: reg
Provision Reference: reg 80
Character Range: 83492–85441

80  Exempt goods
 (1) This section is made for paragraph 113(2)(f) of the Act.
 (2) Goods that:
 (a) are not petroleum products supplied for use as fuel to provide locomotive power; and
 (b) are aircraft's stores; and
 (c) are supplied to aircraft (whether or not engaging in international flights) by a person whose business includes providing stores for aircraft engaging in international flights in accordance with an international airline licence granted under regulations made under the Air Navigation Act 1920; and
 (d) would be:
 (i) dutiable goods if entered for home consumption under subsection 68(2) of the Act; or
 (ii) excisable goods if entered for home consumption under subsection 58(1) of that Act;
are exempt from section 113 of the Act if the condition specified in paragraph (5)(a) is satisfied in relation to the goods.
 (3) Goods that are:
 (a) aircraft's stores or ship's stores; and
 (b) a petroleum product supplied for use as fuel to provide locomotive power;
are exempt from section 113 of the Act if the conditions specified in subsection (5) are satisfied in relation to the goods.
 (4) Goods that are:
 (a) not specified in subsection (2) or paragraph (3)(a); and
 (b) not goods that would be dutiable goods if entered for home consumption under subsection 68(2) of the Act; and
 (c) not goods that would be excisable goods if entered for home consumption under subsection 58(1) of that Act;
are exempt from section 113 of the Act if the condition specified in paragraph (5)(a) is satisfied in relation to the goods.
 (5) The following are the conditions:
 (a) at all reasonable times the owner of the goods must make available to an officer, for examination, records that show details of the receipt, use and disposal of the goods;
 (b) a return in an approved form or approved statement in relation to the goods must be lodged with the Department by the owner of the goods within 7 days after the end of each month.