Document ID: chunk:federal_register_of_legislation:C2023A00040:clause:4_14
Version: federal_register_of_legislation:C2023A00040
Segment Type: clause
Provision Reference: sch 4 cl 14
Character Range: 37133–38016

14  Subsection 328‑110(1) (notes 1, 2, and 3)
Repeal the notes, substitute:
Note 1: The $10 million thresholds in this subsection and in subsections (3) and (4) have been increased to $50 million for certain concessions (for example, see subsection 328‑285(2)).
Note 2: If you are or would (if the $10 million thresholds in this subsection and subsection (3) were increased to $50 million) be a small business entity for an income year, you may apply for permission:
(a) under section 61C of the Excise Act 1901 to deliver goods for home consumption (without entering them for that purpose) in respect of a calendar month or a quarter; or
(b) under section 69 of the Customs Act 1901 to deliver like customable goods or excise‑equivalent goods into home consumption (without entering them for that purpose) in respect of a calendar month or, for excise‑equivalent goods, a quarter.