Document ID: chunk:federal_register_of_legislation:C2013A00033:clause:1_39
Version: federal_register_of_legislation:C2013A00033
Segment Type: clause
Provision Reference: sch 1 cl 39
Character Range: 15187–16091

39  At the end of section 64AAB
Add:
 (9) A cargo reporter who is required to make a report under this section is not liable to be prosecuted for, and cannot be served with an infringement notice under Division 5 of Part XIII for, an offence against this section if:
 (a) the cargo reporter made a report, but contravened subsection (4) of this section; and
 (b) the time (the actual time of arrival) at which the ship or aircraft in question arrived at the first port or airport in Australia since it last departed from a port or airport outside Australia was later than the estimated time of arrival referred to in subsection 64AB(8); and
 (c) the cargo reporter would not have contravened subsection (4) of this section if the estimated time of arrival of the ship or aircraft had been its actual time of arrival.

Part 7—Accredited client program

A New Tax System (Wine Equalisation Tax) Act 1999