Document ID: chunk:federal_register_of_legislation:C2025C00155:section:131b
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 131B
Character Range: 658695–659398

131B  Liability of Commonwealth authorities to pay duties of Customs
 (1) Subject to subsection (2), to the extent that, but for this section, an Act (whether enacted before, on or after 1 July 1987) would:
 (a) exempt a particular Commonwealth authority from liability to pay duties of Customs; or
 (b) exempt a person from liability to pay duties of Customs in relation to goods for use by a particular Commonwealth authority;
then, by force of this section, the exemption has no effect.
 (2) Subsection (1) does not apply to an exemption if:
 (a) the provision containing the exemption is enacted after 30 June 1987; and
 (b) the exemption expressly refers to duties of Customs (however described).