Document ID: chunk:federal_register_of_legislation:C2025C00155:section:69:p3
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 69 (pt 3/4)
Character Range: 258668–261371

goods of a kind prescribed by the regulations for the purposes of subparagraph (1)(d)(ii)—any condition prescribed by the regulations;
 (da) if a person is an eligible business entity and the person's permission applies in respect of a quarter—the condition that the person give the Collector a return, by way of a document or electronically, on or before:
 (i) for a quarter ending on 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 accordance with section 71K or 71L in relation to the excise equivalent 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)(d)(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) in any case—the condition that on or after the goods are imported and before they are delivered into home consumption, the goods to which the permission relates must have been or must be entered for warehousing;
 (h) 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;
 (i) any other condition, specified in the permission, that the Collector considers appropriate.
Note: Paragraphs (8)(a), (b), (c), (d) and (da)—see also subsection (9).
 (9) Despite paragraphs (8)(a), (b), (c), (d) and (da), the Collector may determine different conditions for giving the Collector a return if subsection (13) or (14) applies.
 (10) A person to whom a permission is given under subsection (5) must comply with any conditions to which the permission is subject.
Penalty: 60 penalty units.
 (11) Subsection (10) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (12) If the Collector is satisfied that a person to whom a permission has been given under subsection (5) has failed to comply with any condition to which the permission is subject, the officer may, at any time while the permission remains in force, by notice in writing, revoke the permission. The notice must set out the reasons for the revocation.
 (13) If:
 (a) a person is an eligible business entity or included in a class mentioned in subparagraph (1)(d)(i); and