Document ID: chunk:federal_register_of_legislation:C2004A04042:body:0:p29
Version: federal_register_of_legislation:C2004A04042
Segment Type: other
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Character Range: 70222–73025

whichever first occurs, subject to the control of Customs and must not be moved, altered or interfered with except as authorised by this Act.

Penalty: $20,000.

Delivery for exportation

"61aa. (1) For the purposes of this Act, excisable goods, other than goods delivered to a person under section 61d (2), are not taken to have been delivered for exportation until they are brought into a place that is a prescribed place for the purposes of paragraph 30 (d) of the Customs Act 1901 for export.

"(2) For the purposes of this Act excisable goods delivered to a person under subsection 61d (2) are taken to have been delivered for exportation at the time when they are received by that person.

Permission to deliver for exportation

"61ab. Where an authority to deal with goods that are excisable goods in accordance with an export entry relating to those goods is granted under section 114c of the Customs Act 1901, that authority is to be treated, for the purposes of this Act, as a permission to deliver those goods for exportation.".

Permission to deliver certain goods for home consumption without entry

  45. Section 61c of the Principal Act is amended:

  (a) by omitting subsection (1a);

     (b) by omitting from subsection (2) "or delivered for home consumption or exportation by authority of subsection (1a)";

  (c) by omitting from subsection (3) "or (1a)";

  (d) by omitting from subsection (4) "or exportation";

  (e) by omitting from subsection (4) "or (1a), as the case requires";

     (f) by omitting from subsection (4) "or exportation as the case requires".

Outwards duty free shops

46. Section 6id of the Principal Act is amended by omitting from subsection (1) the definition of "place outside Australia".

Review of decisions

  47. Section 162c of the Principal Act is amended:

  (a) by inserting after paragraph (1) (e) the following paragraph:

          "(ea) a decision of a Collector under section 78 in relation to a remission, refund or rebate of excise duty;";

  (b) by inserting after paragraph (1) (fa) the following paragraph:

            "(faaa) a decision of a Collector under section 79 in relation to a drawback of excise duty;".

PART 4—MISCELLANEOUS

Consequential amendments of the Administrative Appeals Tribunal Act 1975

48. The Administrative Appeals Tribunal Act 1975 is amended as set out in Schedule 3.

Customs (Prohibited Imports) Regulations

49. Where, on any day after 13 December 1956, the Minister, in the purported exercise of a power conferred on the Minister under item 18 of the Second Schedule to the Customs (Prohibited Imports) Regulations, declared himself to be of the opinion that goods of a particular kind were of a dangerous character and a menace to the community, then:

     (a) during the period commencing on that