Document ID: chunk:federal_register_of_legislation:C2024C00486:section:60:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 60 (pt 2/2)
Character Range: 116934–118491

of the Excise duty which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.
Note: For provisions about collection and recovery of the amount, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.
 (1C) If a person (including a licensed manufacturer) has, or has been entrusted with, the possession, custody or control of excisable goods:
 (a) on which duty has not been paid; and
 (b) that have been delivered for exportation in accordance with a permission under section 61A; and
 (c) the person:
 (i) fails to keep those goods safely; or
 (ii) when requested by a Collector, does not satisfy the Collector that the goods have been exported and does not otherwise account for those goods to the satisfaction of the Collector;
the person must, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the excise duty which would have been payable on those goods if they had been entered for home consumption on the day on which the Collector made the demand.
Note: For provisions about collection and recovery of the amount, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.
 (1D) For the purposes of subparagraph (1C)(c)(ii), evidence that the goods were delivered for export does not constitute evidence that goods have been exported.
 (4) This section does not affect the liability of a person arising under or by virtue of:
 (a) any other provision of this Act; or
 (b) a security given under this Act.