Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:1_17
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 1 cl 17
Character Range: 33465–34051

17  Subsection 240(1A)
Repeal the subsection, substitute:

 (1A) A person who is the owner of goods exported from Australia must keep all the relevant commercial documents relating to the goods that:
 (a) come into the person's possession or control at any time; and
 (b) are necessary to enable a Collector to satisfy himself or herself as to the correctness of information communicated by, or on behalf of, the person to Customs (whether in documentary or other form);
for the period of 5 years after the time when the goods were exported from Australia.

Penalty: 30 penalty units.