Document ID: chunk:federal_register_of_legislation:C2011A00146:clause:2_4
Version: federal_register_of_legislation:C2011A00146
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 9443–11441

4  Duties of importers
(1) Subject to this item, the duties imposed on an importer under section 24 of the WHS Act do not apply in relation to any plant, substance or structure if the importer started (or started and completed) any steps constituting the importation of the plant, substance or structure before the commencing day.
(2) Despite the repeal of the OHS Act, the duties imposed under subsections 18(1) and (2) of the OHS Act on an importer who is taken to be the manufacturer of any plant or substance because of subsection 18(3) of that Act apply to and in relation to the plant or substance if the importer started (or started and completed) any steps constituting the importation of the plant or substance before the commencing day.
(3) If a duty under the OHS Act applies because of subitem (2), the OHS Act applies in relation to a breach, or alleged breach, of that duty, despite the repeal of that Act.
(4) If an importer started any process associated with the importing of any plant, substance or structure before the commencing day but has not completed the importing by the first anniversary of the commencing day, then:
 (a) the importer will, in relation to the plant, substance or structure, cease to have the benefit of subitem (1); and
 (b) the importer must comply with the requirements of the WHS Act in relation to the duties of an importer.
(5) If an importer carries out any calculations, analysis, testing or examination that may be relevant to determining whether any plant, substance or structure that is imported is without risks to the health and safety of persons mentioned in paragraphs 24(2)(a) to (f) of the WHS Act, or ensures that they have been carried out, then, despite subitem (1):
 (a) the duty imposed on the importer under paragraph 24(4)(b) of the WHS Act applies to the results of the calculations, analysis, testing or examination; and
 (b) to the extent that it relates to the results, subsection 24(5) of the WHS Act applies to the importer.