Document ID: chunk:federal_register_of_legislation:C2004A00707:clause:1_39
Version: federal_register_of_legislation:C2004A00707
Segment Type: clause
Provision Reference: sch 1 cl 39
Character Range: 50752–51897

39  Subsection 61C(4)
Repeal the subsection, substitute:

 (4) A person to whom permission has been given under this section must not intentionally act or fail to act knowing, or being reckless as to whether, the act or omission contravenes a requirement specified in the permission.

Penalty: 2 years imprisonment or the greater of:
 (a) 500 penalty units; and
 (b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

 (4A) If, before the goods were removed, a person to whom permission has been given under this section intentionally acts or fails to act knowing, or being reckless as to whether, the act or omission contravenes a requirement specified in the permission, then, for the purposes of paragraph 116(1)(d), the removal of the goods is taken not to have been authorised by this Act.

 (4B) A person must not fail to comply with a requirement specified in a permission given under this section.

Penalty: 100 penalty units.

 (4C) Strict liability applies to subsection (4B).