Document ID: chunk:federal_register_of_legislation:C2012A00037:clause:1_69:p1
Version: federal_register_of_legislation:C2012A00037
Segment Type: clause
Provision Reference: sch 1 cl 69 (pt 1/3)
Character Range: 3397–6011

69  Like customable goods and excise‑equivalent goods
 (1) A person may apply to the Collector for permission to deliver into home consumption like customable goods or excise equivalent goods:
 (a) of a kind specified in the application; and
 (b) to which section 68 applies;
without entering them for that purpose:
 (c) in respect of a recurring 7 day period; or
 (d) in respect of a calendar month if:
 (i) the person is a small business entity or included in a class prescribed by the regulations; or
 (ii) the like customable goods or excise‑equivalent goods to be delivered into home consumption are of a kind prescribed by the regulations for the purposes of this subparagraph.
 (2) 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.
 (3) Despite the definition of days in section 4, Sundays and public holidays are counted as days for the purpose of determining a recurring 7 day period. This subsection does not affect the operation of section 36 of the Acts Interpretation Act 1901.
 (4) An application must be made in writing in an approved form.
 (5) The Collector may, on receiving an application under subsection (1) or advice under subsection (13) or (14), by notice in writing:
 (a) give permission to the person to deliver into home consumption, from a place specified in the permission:
 (i) like customable goods to which section 68 applies; or
 (ii) excise‑equivalent goods to which section 68 applies;
  to which the application relates without entering them for that purpose; or
 (b) refuse to give such a permission and set out in the notice the reasons for so refusing.
 (6) 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.
 (7) If a permission is to apply in respect of a calendar month, the notice must specify the calendar month from which permission is given.
 (8) A permission given under subsection (4) in respect of like customable goods or excise‑equivalent goods is subject to the following conditions:
 (a) if a person's permission applies in respect of a 7 day period and specifies goods other than gaseous fuel—the condition that, to the extent that the permission relates to goods other than gaseous fuel, the person give the Collector a return, by way of a document or electronically, on the first day following the end of each 7 day period, providing particulars in accordance with section 71K or 71L in relation to