Document ID: chunk:federal_register_of_legislation:C2024C00486:section:61aa
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 61AA
Character Range: 119440–119972

61AA  Delivery for exportation
 (1) For the purposes of this Act, excisable goods, other than goods delivered to a person under section 61D(2), are not taken to have been delivered for exportation until they are brought into a place that is a prescribed place for the purposes of paragraph 30(1)(d) of the Customs Act 1901 for export.
 (2) For the purposes of this Act excisable goods delivered to a person under subsection 61D(2) are taken to have been delivered for exportation at the time when they are received by that person.