Document ID: chunk:federal_register_of_legislation:C2024C00486:section:61c:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 61C (pt 2/4)
Character Range: 127830–130493

If a permission is to apply in respect of a calendar month, the notice must specify the calendar month from which permission is given.
 (1F) If a permission is to apply in respect of a quarter, the notice must specify the quarter from which permission is given.
 (2) Goods delivered for home consumption by authority of a permission given under subsection (1C) shall, for the purposes of this Act, be deemed to be entered for home consumption on the day on which they are so delivered.
 (3) A permission given under subsection (1C) is subject to the following conditions:
 (a) if the person's permission applies in respect of a 7 day period and specifies goods other than gaseous fuel—the condition that, to the extent that the permission relates to goods other than gaseous fuel, the person give the Collector a return, in an approved form, on the first business day following the end of each 7 day period, providing particulars in relation to the goods that have, during the period to which the return relates, been delivered into home consumption under the permission;
 (b) if the person's permission applies in respect of a 7 day period and specifies gaseous fuel—the condition that, to the extent that the permission relates to gaseous fuel, the person give the Collector a return, in an approved form, on or before the sixth business day following the end of each 7 day period, providing particulars in relation to the gaseous fuel that has, during the period to which the return relates, been delivered into home consumption under the permission;
 (c) if the person is an eligible business entity and the person's permission applies in respect of a calendar month—the condition that the person give the Collector a return, in an approved form, on or before the 21st day of each calendar month, providing particulars in relation to the goods that have, during the previous calendar month, been delivered into home consumption under the permission;
 (d) if a person is included in a class mentioned in subparagraph (1)(b)(i) or has permission to deliver for home consumption goods of a kind mentioned in subparagraph (1)(b)(ii) in respect of a calendar month—any condition prescribed by the regulations;
 (da) if the person is an eligible business entity and the person's permission applies in respect of a quarter—the condition that the person give the Collector a return, in an approved form, on or before:
 (i) for a quarter ending on 31 March, 30 June or 30 September—the 28th day after the end of the quarter; and
 (ii) for a quarter ending on 31 December—the 28th day of the February after the end of the quarter;
  providing particulars in relation to