Document ID: chunk:federal_register_of_legislation:C2024C00486:section:61a:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 61A (pt 2/2)
Character Range: 122458–124597

the permission is revoked, the permission is authority for the person to deliver for exportation goods of that kind that are subject to the CEO's control accordingly.
 (2B) A Collector may give permission in writing to a person specified in the permission to deliver for exportation goods subject to the CEO's control that are specified in the permission, and the permission is authority for the person to deliver those goods accordingly.

Certain permissions may be revoked
 (2C) A Collector may, by written notice given to the licence holder, revoke a permission under subsection (1), (2AAA) or (2A).

Permission may be subject to conditions
 (3) Permission under subsection (1), (2), (2AAA), (2A) or (2B) may be given subject to the condition that the person to whom the permission is given complies with such conditions as are specified in the permission, being conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts.

Contravening a condition of a permission
 (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 condition 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.
 (5) 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 condition 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.
 (6) A person must not fail to comply with a condition specified in a permission given under this section.
Penalty: 100 penalty units.
 (7) Strict liability applies to subsection (6).