Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:1_20
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 1 cl 20
Character Range: 34974–36951

20  Subsections 240(4), (5) and (6)
Repeal the subsections, substitute:

 (4) A person who is required by this section to keep a commercial document relating to particular goods may keep the document at any place (which may be a place outside Australia) and, subject to subsection (5), may keep the document in any form or store it in any manner.

 (5) A person referred to in subsection (4) must:
 (a) keep the document in such a manner as will enable a Collector readily to ascertain whether the goods have been properly described for the purpose of importation or exportation, as the case requires, and, in the case of goods entered for home consumption, properly valued or rated for duty; and
 (b) if the document is in a language other than the English language—keep the document in such a way that a translation of the document into the English language can readily be made; or
 (c) if the document is a record of information kept by a mechanical, electronic or other device—keep the record in such a way that a document setting out in the English language the information recorded or stored can be readily produced.

Penalty: 30 penalty units.

 (6) An authorised officer may, by written notice given to a person who is required under this section to keep a commercial document, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the document.

 (6A) If:
 (a) a notice is given to a person under subsection (6); and
 (b) the person fails to comply with the notice;
the person commits an offence punishable, on conviction, by a penalty not exceeding 30 penalty units.

 (6B) A person who is required to keep a commercial document must not alter or deface the document.

Penalty: 30 penalty units.

 (6C) A document is not taken to be altered or defaced for the purposes of subsection (6B) merely because a notation or marking is made on it in accordance with ordinary commercial practice.