Document ID: chunk:federal_register_of_legislation:C2018A00089:clause:1_5
Version: federal_register_of_legislation:C2018A00089
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 4176–4694

5  After subsection 233BABAD(5)
Insert:
 (5A) For the purposes of subsection (4A), the amount is:
 (a) if the Court can determine the amount of the duty that would have been payable on the goods if the goods had been entered for home consumption on:
 (i) if the day on which the offence was committed is known to the Court—that day; or
 (ii) if that day is not known to the Court—the day on which the prosecution for the offence was instituted;
  3 times the amount of that duty; or
 (b) otherwise—500 penalty units.