Document ID: chunk:federal_register_of_legislation:C2004A04684:body:0:p14
Version: federal_register_of_legislation:C2004A04684
Segment Type: other
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Character Range: 33799–36632

under section 114C; and";

    (b) by omitting from paragraph (1)(b) "connection with an entry of those goods under section 71A or section 114" and substituting:

    "connection with:

         (i) a return under paragraph 69(5)(c) or 70(7)(a) in respect of goods referred to in subparagraph (a)(i); or

         (ii) an entry under section 71A in respect of goods referred to in subparagraph (a)(ii); or

         (iii) an entry under section 114 in respect of goods referred to in subparagraph (a)(iii)";

    (c) by omitting from paragraph (1)(c) "the goods have been so entered" and substituting "the return has been given or the entry communicated to Customs, as the case requires".

Power of officers to inspect commercial documents in other circumstances

12. Section 214AB of the Principal Act is amended by omitting from subsection (2) "the entry of goods" and substituting "a return given to Customs under section 69 or 70 or an entry communicated to Customs under section 71A or 114".

Commercial documents to be kept

  13. Section 240 of the Principal Act is amended:

  (a) by inserting after subsection (1) the following subsection:

    "(1AA) A person who is the owner of goods imported into Australia must keep all the relevant commercial documents relating to the goods:

        (a) that come into the person's possession or control before, or come into the person's possession or control on or after, a return is given to Customs under section 69 or 70 in relation to those goods; and

        (b) that are necessary to enable a Collector to satisfy himself or herself of the correctness of the particulars shown in the return;

    until the end of the period of 5 years after the giving of the return.

    Penalty: 20 penalty units.";

    (b) by inserting in subsections (2), (3) and (4) ", (1AA)" after "subsection (1)";

    (c) by inserting in subsection (6) "(1AA)," after "(1),".

Processing requests for revocation of TCOs

14. Section 269SC of the Principal Act is amended by inserting after subsection (1) the following subsection:

"(1A) As soon as practicable after receiving a request for revocation of a TCO, the Comptroller must publish a Gazette notice stating:

  (a) that the request has been lodged; and

  (b) the date that the request was lodged; and

  (c) the full particulars of the TCO to which the request relates.".

Effect of revocation on goods in transit and capital equipment on order

  15. Section 269SG of the Principal Act is amended:

  (a) by inserting in subsection (1) "or (4)" after "269SC(3)";

  (b) by inserting in subsection (2) "or (4)" after "269SC(3)";

     (c) by omitting from subsection (4) "the Comptroller" and substituting "an officer of Customs";

  (d) by inserting in subsection (4) "or (4)" after "269SC(3)".

Internal review

16.(1) Section 269SH of