Document ID: chunk:federal_register_of_legislation:F2025C00036:reg:43aac:p5
Version: federal_register_of_legislation:F2025C00036
Segment Type: reg
Provision Reference: reg 43AAC (pt 5/5)
Character Range: 378537–379155

liability to pay the charge for the 2015‑16 financial year under regulation 43AAE.
Note 4: If a person becomes aware during the 2015‑16 financial year that the person's turnover of the goods for that year will not be of low value, the person may notify the Secretary of that fact under regulation 43AAF.
Note 5: If the Secretary becomes aware that a person's turnover of the goods, for a financial year for which a declaration was given under this regulation, was not of low value, the Secretary may, under regulation 43AAG, notify the person that the person is liable to pay the charge for the 2015‑16 financial year.