Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:2_22
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 2 cl 22
Character Range: 21022–21497

22  Subsection 162(4)
Repeal the subsection, substitute:

 (4) If the circumstances described in paragraphs (3)(a) and (b) do not exist in relation to the goods:
 (a) the security may be enforced according to its tenor; or
 (b) if an undertaking to pay the amount of the duty (if any), the GST (if any) and the luxury car tax (if any) has been given, that amount may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Collector.