Document ID: chunk:federal_register_of_legislation:F2025C00185:clause:6_20
Version: federal_register_of_legislation:F2025C00185
Segment Type: clause
Provision Reference: sch 6 cl 20
Character Range: 221615–222563

20                                                 All of the following apply:
                                                   (a) duty has been paid on tobacco products imported into Australia;
                                                   (b) the tobacco products have been sold, by the person who paid the duty, to:
                                                   (i) the proprietor of an inwards duty free shop; or
                                                   (ii) the proprietor of an outwards duty free shop;
                                                   (c) the tobacco products have been received by the proprietor of the duty free shop;
                                                   (d) the tobacco products were sold to the proprietor of the duty free shop for the purposes of the proprietor selling the tobacco products to a relevant traveller (within the meaning of subsections 96A(1) and 96B(1) of the Act).