Document ID: chunk:federal_register_of_legislation:F2025C00036:reg:43aac:p2
Version: federal_register_of_legislation:F2025C00036
Segment Type: reg
Provision Reference: reg 43AAC (pt 2/5)
Character Range: 371505–374096

the 2015‑16 financial year was of low value.

Entry of goods in Register commencing on or after 1 July 2014 and on or before 30 April 2015
 (4) The requirements in this subregulation are met if:
 (a) the registration, listing or inclusion in the Register of the goods commenced on or after 1 July 2014 and on or before 30 April 2015; and
 (b) either:
 (i) the person had been granted an exemption, under Subdivision 2 of Division 1 of Part 7 of these Regulations as in force immediately before 1 July 2015, from liability to pay an annual registration charge, annual listing charge or annual charge for inclusion in the Register in respect of the goods for the 2014‑15 financial year; or
 (ii) before 1 July 2015, the Finance Minister, under paragraph 63(1)(a) of the Public Governance, Performance and Accountability Act 2013, authorised the waiver of an annual registration charge, an annual listing charge or an annual charge for inclusion in the Register in respect of the goods for the 2014‑15 financial year; and
 (c) the person's turnover of the goods for the 2014‑15 financial was of low value; and
 (d) the person gives the Secretary, on or before 22 July 2016, a declaration, in a form or a manner approved by the Secretary, stating that the person's turnover of the goods for the 2014‑15 financial year was of low value; and
 (e) the person's turnover of the goods for the 2015‑16 financial years was of low value; and
 (f) the person gives the Secretary, on or before 22 July 2016, a declaration, in a form or a manner approved by the Secretary, stating that the person's turnover of the goods for the 2015‑16 financial year was of low value.

Entry of goods in Register commencing on or before 30 June 2014
 (5) The requirements in this subregulation are met if:
 (a) the registration, listing or inclusion in the Register of the goods commenced on or before 30 June 2014; and
 (b) for each financial year commencing on or after 1 July 2013 and ending on or before 30 June 2015, either:
 (i) the person had been granted an exemption, under Subdivision 2 of Division 1 of Part 7 of these Regulations as in force immediately before 1 July 2015, from liability to pay an annual registration charge, annual listing charge or annual charge for inclusion in the Register in respect of the goods for that financial year; or
 (ii) before 1 July 2015, the Finance Minister, under paragraph 63(1)(a) of the Public Governance, Performance and Accountability Act 2013, authorised the waiver of an annual registration charge, an annual listing charge or an annual charge for inclusion in the