Document ID: chunk:federal_register_of_legislation:C2024C00486:section:61e:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 61E (pt 2/3)
Character Range: 144788–147422

is to be subject.
 (5) A Collector may, when giving permission under subsection (2) or at any time while a permission under that subsection is in force, impose conditions to which the permission is to be subject, being conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts and may, at any time, revoke, suspend or vary, or cancel a suspension of, a condition so imposed.
 (6) Without limiting the generality of paragraph (4)(c) or subsection (5), a condition referred to in that paragraph or that subsection to which a permission is to be subject may be:
 (a) a condition to be complied with by the proprietor of the inwards duty free shop to which the permission relates or by relevant travellers to whom goods to which the permission relates are sold; or
 (b) a condition that the proprietor of the inwards duty free shop to which the permission relates will keep records specified in the regulations.
 (7) A condition imposed in respect of a permission under subsection (5) or a revocation, suspension or variation, or a cancellation of a suspension, of such a condition takes effect when notice, in writing, of the condition or of the revocation, suspension or variation, or of the cancellation of the suspension, is served on the proprietor of the inwards duty free shop to which it relates, or at such later time (if any) as is specified in the notice, but does not have effect in relation to any goods delivered to a relevant traveller before the notice was served.
 (8) A condition imposed in respect of a permission under paragraph (4)(c) or subsection (5) or a revocation, suspension or variation, or a cancellation of a suspension, of a condition under subsection (5) may relate to all goods to which the permission relates or to particular goods to which the permission relates and may apply either generally or in particular circumstances.
 (9) A permission under subsection (2) is subject to the condition that the proprietor of the inwards duty free shop to which the permission relates will ensure that relevant travellers to whom goods are delivered in accordance with the permission are aware of any conditions of the permission with which they are required to comply.
 (10) If a person who is required to comply with a condition imposed in respect of a permission under subsection (2) fails to comply with the condition, the person commits an offence against this Act punishable upon conviction by a fine not exceeding 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a