Document ID: chunk:federal_register_of_legislation:C2024A00051:clause:1_62
Version: federal_register_of_legislation:C2024A00051
Segment Type: clause
Provision Reference: sch 1 cl 62
Character Range: 28648–29459

62  Subsection 102A(3)
Repeal the subsection, substitute:
 (3) The holder of a warehouse licence must give the Department notice in accordance with subsection (3A) if:
 (a) goods that have previously been released for export from a warehouse covered by the licence are returned to the warehouse; or
 (b) excise‑equivalent goods that have previously been released for export from a warehouse covered by the licence are returned to a different warehouse covered by that or any other excise‑equivalent warehouse licence.
 (3A) A notice under subsection (3) must:
 (a) be given electronically; and
 (b) be given within the period prescribed by the regulations; and
 (c) state that the goods have been returned; and
 (d) include such particulars of the return of the goods as are required by an approved statement.