Document ID: chunk:federal_register_of_legislation:C2025C00155:section:69:p1
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 69 (pt 1/4)
Character Range: 253858–256463

69  Like customable goods and excise‑equivalent goods
 (1A) This section does not apply to tobacco products.
 (1) A person may apply to the Collector for permission to deliver into home consumption like customable goods or excise equivalent goods:
 (a) of a kind specified in the application; and
 (b) to which section 68 applies;
without entering them for that purpose:
 (c) in respect of a recurring 7 day period; or
 (d) in respect of a calendar month if:
 (ia) the person is a small business entity, or is a person covered by subsection (1AA), (an eligible business entity); or
 (i) the person is included in a class prescribed by the regulations; or
 (ii) the like customable goods or excise‑equivalent goods to be delivered into home consumption are of a kind prescribed by the regulations for the purposes of this subparagraph; or
 (e) for excise equivalent goods—in respect of a quarter, if the person is an eligible business entity.
 (1AA) A person is covered by this subsection if:
 (a) the person is not a small business entity; and
 (b) the person would be a small business entity if:
 (i) each reference in Subdivision 328‑C (about what is a small business entity) of the Income Tax Assessment Act 1997 to $10 million were instead a reference to $50 million; and
 (ii) the reference in paragraph 328‑110(5)(b) of that Act to a small business entity were instead a reference to a person covered by this subsection.
 (2) If a person applies in respect of a recurring 7 day period, the person may specify in the application the 7 day period that the person wishes to use.
 (3) Despite the definition of days in section 4, Sundays and public holidays are counted as days for the purpose of determining a recurring 7 day period. This subsection does not affect the operation of section 36 of the Acts Interpretation Act 1901.
 (4) An application must be made in writing in an approved form.
 (5) The Collector may, on receiving an application under subsection (1) or advice under subsection (13) or (14), by notice in writing:
 (a) give permission to the person to deliver into home consumption, from a place specified in the permission:
 (i) like customable goods to which section 68 applies; or
 (ii) excise‑equivalent goods to which section 68 applies;
  to which the application relates without entering them for that purpose; or
 (b) refuse to give such a permission and set out in the notice the reasons for so refusing.
 (6) If a permission is to apply in respect of a 7 day period, the notice must specify:
 (a) the 7 day period for which permission is given; and
 (b) the first day of the