Document ID: chunk:federal_register_of_legislation:C2005C00545:clause:1_71aaar
Version: federal_register_of_legislation:C2005C00545
Segment Type: clause
Provision Reference: sch 1 cl 71AAAR
Character Range: 49289–49865

71AAAR  Effect of withdrawal of a self‑assessed clearance declaration

 (1) When a withdrawal of a self‑assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked.

 (2) Despite the withdrawal:
 (a) a person may be prosecuted under Division 4 of Part XIII, or action may be taken under Division 5 of that Part, in respect of the self‑assessed clearance declaration; and
 (b) a penalty may be imposed on a person who is convicted of an offence in respect of the declaration;
as if it had not been withdrawn.