Document ID: chunk:federal_register_of_legislation:C2024C00486:section:61c:p1
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 61C (pt 1/4)
Character Range: 125558–128047

61C  Permission to deliver certain goods for home consumption without entry
 (1) A person may apply to the Collector for permission to deliver goods (other than tobacco goods) for home consumption without entering them for that purpose:
 (a) in respect of a recurring 7 day period; or
 (b) in respect of a calendar month if:
 (ia) the person is a small business entity, or is a person covered by subsection (1AA), (an eligible business entity); or
 (i) the person is included in a class prescribed by the regulations; or
 (ii) the goods to be delivered for home consumption are of a kind prescribed by the regulations; or
 (c) in respect of a quarter if:
 (i) the goods are classified to item 1, 2, 3, 10, 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921; and
 (ii) the person is an eligible business entity.
 (1AA) A person is covered by this subsection if:
 (a) the person is not a small business entity; and
 (b) the person would be a small business entity if:
 (i) each reference in Subdivision 328‑C (about what is a small business entity) of the Income Tax Assessment Act 1997 to $10 million were instead a reference to $50 million; and
 (ii) the reference in paragraph 328‑110(5)(b) of that Act to a small business entity were instead a reference to a person covered by this subsection.
 (1A) If a person applies in respect of a recurring 7 day period, the person may specify in the application the 7 day period that the person wishes to use.
 (1B) An application must be made in an approved form.
 (1C) The Collector may, on receiving an application under subsection (1) or advice under subsection (8) or (9), by notice in writing:
 (a) give permission to the person to deliver for home consumption, from a place specified in the permission, goods:
 (i) of a kind specified in the permission; and
 (ii) subject to the CEO's control;
  even though an entry of the goods for home consumption has not been made and passed under this Act; or
 (b) refuse to give such a permission and set out in the notice the reasons for so refusing.
 (1D) If a permission is to apply in respect of a 7 day period, the notice must specify:
 (a) the 7 day period for which permission is given; and
 (b) the first day of the 7 day period from which permission is given.
 (1E) If a permission is to apply in respect of a calendar month, the notice must specify the calendar month from which permission is given.
 (1F) If a permission is to apply in respect of a quarter, the notice must specify