Document ID: chunk:federal_register_of_legislation:C2025C00155:section:4
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 4
Character Range: 661920–663255

4                              Goods of a kind referred to in paragraph 68(1)(e) that are not covered by item 3                                          Time of delivery of the goods into home consumption

Note: The regulations may prescribe goods by reference to classes, and may provide for different times for payment for different classes of goods. See subsection 33(3A) of the Acts Interpretation Act 1901.

Regulations prescribing goods
 (2) For the purposes of subsection (1), goods may be prescribed by reference to a class identified by reference to characteristics or actions of the persons importing goods in the class. This does not limit the ways in which goods may be prescribed.

Regulations setting time for payment of duty
 (3) For the purposes of subsection (1), the regulations may provide for the time by which import duty must be paid to be worked out by reference to a time specified by the Comptroller‑General of Customs. This does not limit the ways in which the regulations may provide for working out that time.

Exceptions to this section
 (4) Subsection (1) has effect subject to the provisions listed in column 2 of the following table:

Exceptions to this section
Column 1                    Column 2                          Column 3
Item                        Provisions                        Subject