Contents

Part I--Introductory                                                                                                               1

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

4............ Definitions .......................................................................................... 1

4AAA... Members of family ........................................................................... 25

4AA...... Act not to apply so as to exceed Commonwealth power ................ 25

4AB...... Compensation for acquisition of property ....................................... 26

4A......... Approved forms and approved statements ...................................... 27

4B......... What is a Customs‑related law ......................................................... 27

4C......... Identity cards .................................................................................... 28

5............ Penalties at foot of sections or subsections ...................................... 28

5AA...... Application of the Criminal Code .................................................... 28

Part II--Administration                                                                                                      30

5A......... Attachment of overseas resources installations ................................ 30

5B......... Installation of overseas sea installations ........................................... 31

5C......... Certain installations to be part of Australia ..................................... 32

6............ Act does not extend to external Territories ...................................... 33

7............ General administration of Act .......................................................... 33

8............ Collectors of Customs ...................................................................... 33

8A......... Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes                 34

9............ Delegation ......................................................................................... 34

11.......... Arrangements with States and the Northern Territory .................... 35

13.......... Customs Seal .................................................................................... 36

14.......... Customs flag ..................................................................................... 37

15.......... Appointment of ports etc. ............................................................... 37

17.......... Appointment of sufferance wharfs etc. ............................................ 38

19.......... Accommodation on wharfs and at airports ...................................... 38

20.......... Waterfront area control ..................................................................... 38

25.......... Persons before whom declarations may be made ............................. 40

26.......... Declaration by youths ...................................................................... 40

27.......... State inspection laws ........................................................................ 41

28.......... Working days and hours etc. ............................................................ 41

Part III--Customs control examination and securities generally              43

30.......... Customs control of goods ................................................................. 43

30A....... Exemptions under Torres Strait Treaty ............................................ 45

31.......... Goods on ships and aircraft subject to Customs control ................. 49

33.......... Persons not to move goods subject to the control of Customs ........ 49

33A....... Resources installations subject to the control of the Customs ......... 51

33B....... Sea installations subject to the control of the Customs .................... 52

33C....... Obstructing or interfering with Commonwealth property in a Customs place        53

34.......... No claim for compensation for loss .................................................. 53

35.......... Goods imported by post .................................................................. 53

35A....... Persons having possession of dutiable goods to keep them safely .. 53

42.......... Right to require security ................................................................... 55

43.......... Form of security ............................................................................... 56

44.......... General bonds may be given ............................................................. 56

45.......... Cancellation of bonds ....................................................................... 56

46.......... New sureties ..................................................................................... 57

47.......... Form of Customs security ................................................................ 57

48.......... Effect of Customs security ............................................................... 57

Part IV--The importation of goods                                                                              59

Division 1A--Preliminary                                                                                          59

49.......... Importation ....................................................................................... 59

49A....... Ships and aircraft deemed to be imported ........................................ 59

49B....... Installations and goods deemed to be imported ................................ 61

Division 1--Prohibited imports                                                                              62

50.......... Prohibition of the importation of goods ........................................... 62

51.......... Prohibited imports ............................................................................ 64

51A....... Certain controlled substances taken to be prohibited imports ......... 64

52.......... Invalidation of licence, permission etc. for false or misleading information             65

Division 2--The boarding of ships and aircraft                                              66

58.......... Ships and aircraft to enter ports or airports ..................................... 66

58A....... Direct journeys between installations and external places prohibited 67

58B....... Direct journeys between certain resources installations and external places prohibited          70

60.......... Boarding stations .............................................................................. 72

61.......... Facility for boarding ......................................................................... 73

61A....... Owner or operator of port etc. to facilitate boarding ....................... 73

62.......... Ships to come quickly to place of unlading ...................................... 74

63.......... Ship or aircraft not to be moved without authority ......................... 74

Division 3--The report of the cargo                                                                    75

Subdivision A--General reporting requirements                                                75

63A....... Definitions ........................................................................................ 75

64.......... Impending arrival report ................................................................... 78

64AA.... Arrival report .................................................................................... 80

64AAA. Report of stores and prohibited goods ............................................. 81

64AAB. Notifying Customs of particulars of cargo reporters ....................... 83

64AAC. Report to Customs of persons engaged to unload cargo .................. 83

64AB.... Cargo reports .................................................................................... 84

64ABAAOutturn reports ................................................................................ 89

64ABABWhen outturn report is to be communicated to Customs ................ 90

64ABACExplanation of shortlanded or surplus cargo .................................... 92

64ACA. Passenger reports .............................................................................. 93

64ACB.. Crew reports ..................................................................................... 96

64ACC.. Information does not have to be reported if it has already been reported to the Migration Department                97

64ACD. Offence for failure to comply ........................................................... 98

64ACE.. Communication of reports ................................................................ 98

64ADAARequirements for communicating to Customs electronically .......... 99

64ADA. Disclosure of cargo reports to port authorities ................................ 99

64AE..... Obligation to answer questions and produce documents ................. 99

64AF..... Obligation to provide access to passenger information .................. 100

64A....... Ships or aircraft arriving at certain places ....................................... 102

65.......... Master or pilot of wrecked ship or aircraft to report ..................... 103

66.......... Goods derelict to be delivered to officer ......................................... 104

67.......... Interference with derelict goods ...................................................... 104

Subdivision C--The registration, rights and obligations of special reporters 104

67EA..... Special reporters ............................................................................. 104

67EB..... Requirements for registration as a special reporter ........................ 104

67EC..... The making of an application ......................................................... 107

67ED..... Consideration of the application .................................................... 108

67EE..... Basic conditions attaching to registration as a special reporter ...... 109

67EF..... Storage and record maintenance conditions .................................... 110

67EG..... Special mail‑order house condition ................................................. 111

67EH..... Further conditions may be imposed by regulations ....................... 111

67EI...... Breach of conditions of registration ................................................ 112

67EJ...... Duration of registration .................................................................. 112

67EK..... Renewal of registration ................................................................... 112

67EL..... CEO to allocate a special identifying code for each special reporter 114

67EM.... Cancellation of registration as special reporter ............................... 114

Subdivision E--Registering re‑mail reporters                                                  116

67F........ Applying to be a re‑mail reporter ................................................... 116

67G....... Registering re‑mail reporters ........................................................... 116

67H....... Fit and proper person test .............................................................. 117

67I......... Obligation of re‑mail reporters to notify the CEO of certain matters 119

67J........ Varying etc. conditions of registration ............................................ 120

67K....... Cancelling the registration of a re‑mail reporter .............................. 120

Division 4--The entry, unshipment, landing, and examination of goods               121

Subdivision A--Preliminary                                                                                  121

68.......... Entry of imported goods ................................................................ 121

68A....... Goods imported for transhipment .................................................. 123

69.......... Like customable goods .................................................................... 123

70.......... Special clearance goods ................................................................... 125

71.......... Information and grant of authority to deal with goods not required to be entered   126

Subdivision AA--Information and grant of authority to deal with Subdivision AA goods 127

71AAAAMeaning of Subdivision AA goods ................................................. 127

71AAABReport and grant of authority to deal with Subdivision AA
goods ............................................................................................... 127

71AAACSuspension of authority to deal with Subdivision AA goods ........ 128

Subdivision AB--Information and grant of authority to deal with specified low value goods             129

71AAADMeaning of specified low value goods ........................................... 129

71AAAERegulations ..................................................................................... 129

71AAAFMaking a self‑assessed clearance declaration ................................. 130

71AAAGCustoms' response if a self‑assessed clearance declaration is
communicated separately from a cargo report ................................ 130

71AAAHCustoms' response if a self‑assessed clearance declaration is
communicated together with a cargo report .................................... 131

71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration       131

71AAAJContents of authority to deal with specified low value goods ....... 132

71AAAKNo authority to deal with specified low value goods while
subject to a direction to hold or further examine ............................ 132

71AAALNo authority to deal with specified low value goods unless
duty etc. paid .................................................................................. 132

71AAAMSuspension of authority to deal with specified low value
goods ............................................................................................... 133

71AAANCancellation of authority to deal with specified low value
goods ............................................................................................... 135

71AAAOOfficer may seek further information in relation to
self‑assessed clearance declaration .................................................. 135

71AAAPWithdrawal of self‑assessed clearance declarations ........................ 137

71AAAQFurther self‑assessed clearance declaration not to be given
while there is an existing self‑assessed clearance declaration .......... 138

71AAAREffect of withdrawal of a self‑assessed clearance declaration ........ 138

71AAASAnnotation of self‑assessed clearance declaration by Customs
for certain purposes not to constitute withdrawal ......................... 139

71AAATManner and effect of communicating self‑assessed clearance
declarations to Customs ................................................................. 139

Subdivision B--Import declarations                                                                     140

71A....... Making an import declaration ......................................................... 140

71B....... Liability for import declaration processing charge ......................... 141

71BA.... Warehoused goods declaration fee .................................................. 142

71C....... Authority to deal with goods in respect of which an import declaration has been made         142

71D....... Visual examination in presence of officer ....................................... 146

71DA.... An officer may seek additional information ................................... 146

Subdivision C--Requests for cargo release                                                        148

71DB.... Making a request for cargo release .................................................. 148

71DC.... Liability for an RCR processing charge .......................................... 150

71DD.... Making of import information contracts ........................................ 150

71DE..... Authority to deal with goods in respect of which an RCR has been made              152

71DF..... Periodic declarations by persons who may make RCRs ................ 153

71DG.... Liability for a periodic declaration processing charge ..................... 154

71DGA. Liability for accredited client monthly duty estimate .................... 154

71DGB. Payment of import duty ................................................................. 155

Subdivision D--Warehouse declarations                                                            155

71DH.... Making a warehouse declaration ..................................................... 155

71DI...... Liability for warehouse declaration processing charge ................... 157

71DJ..... Authority to deal with goods in respect of which a warehouse declaration has been made     157

71DK.... Visual examination in presence of officer ....................................... 160

71DL..... An officer may seek additional information ................................... 160

Subdivision E--General                                                                                          163

71E........ Application for movement permission ........................................... 163

71F........ Withdrawal of import entries ......................................................... 165

71G....... Goods not to be entered while an entry is outstanding .................. 166

71H....... Effect of withdrawal ....................................................................... 166

71J........ Annotation of import entry by Customs for certain purposes not to constitute withdrawal                 167

71K....... Manner of communicating with Customs by document ................ 167

71L........ Manner and effect of communicating with Customs electronically 167

71M...... Requirements for communicating to Customs electronically ......... 168

72.......... Failure to make entries .................................................................... 168

73.......... Breaking bulk .................................................................................. 169

74.......... Officer may give directions as to storage or movement of certain goods 170

76.......... Goods landed at ship's risk etc. ..................................................... 171

77.......... Repacking on wharf ........................................................................ 171

77AA.... Disclosure of information to cargo reporter or owner of goods ..... 171

Division 5--Detention of goods in the public interest                             173

77EA..... Minister may order goods to be detained ....................................... 173

77EB..... Notice to person whose goods are detained ................................... 173

77EC..... Detention of goods by Customs ..................................................... 173

77ED..... Minister may authorise delivery of detained goods into home consumption           174

77EE..... Minister may authorise export of detained goods .......................... 174

77EF..... When goods have been detained for 12 months .............................. 175

Part IVA--Depots                                                                                                               176

77F........ Interpretation .................................................................................. 176

77G....... Depot licences ................................................................................ 177

77H....... Application for a depot licence ...................................................... 178

77J........ CEO may require applicant to supply further information ........... 178

77K....... Requirements for grant of depot licence ......................................... 178

77L........ Granting of a depot licence ............................................................. 181

77LA..... Variation of places covered by depot licence ................................. 181

77M...... Transitional provisions for former paragraph 17(b) places ............ 183

77N....... Conditions of a depot licence--general .......................................... 184

77P........ Conditions of a depot licence--imported goods ............................ 187

77Q....... The CEO may specify other conditions of a depot licence ............ 187

77R....... Breach of conditions of depot licence ............................................. 187

77S........ Duration of depot licences .............................................................. 188

77T....... Renewal of depot licences .............................................................. 188

77U....... Licence charges ............................................................................... 189

77V....... Revocation of a depot licence ......................................................... 189

77W...... Refund of depot licence charge on revocation of a depot licence ... 192

77X....... Collector's powers in relation to a place that is no longer a depot 193

77Y....... Collector may give directions in relation to goods subject to Customs control        194

77Z....... Licences cannot be transferred ........................................................ 195

77ZA.... Service of notice .............................................................................. 195

Part V--Warehouses                                                                                                         196

78.......... Interpretation .................................................................................. 196

79.......... Warehouse licences ......................................................................... 196

80.......... Applications for warehouse licences .............................................. 197

81.......... Requirements for grant of warehouse licence ................................. 197

82.......... Conditions of warehouse licences ................................................... 199

83.......... Duration of warehouse licence ........................................................ 200

84.......... Renewal of warehouse licence ........................................................ 202

85.......... Fees for warehouse licences ............................................................ 203

86.......... Suspension of warehouse licences .................................................. 203

87.......... Cancellation of warehouse licences ................................................. 208

88.......... Service of notices ............................................................................ 209

89.......... Death of licence holder ................................................................... 210

90.......... Obligations of holders of warehouse licences ................................. 210

91.......... Access to warehouses ..................................................................... 210

92.......... Repacking in warehouse ................................................................. 210

93.......... Regauging etc. of goods ................................................................... 211

94.......... Goods not worth duty may be destroyed ...................................... 211

95.......... Revaluation ..................................................................................... 211

96.......... Arrears of warehouse charges ......................................................... 212

96A....... Outwards duty free shops .............................................................. 212

96B....... Inwards duty free shops ................................................................. 215

97.......... Goods for public exhibition ............................................................ 218

98.......... Goods blended or packaged in warehouse ...................................... 219

99.......... Entry of warehoused goods ............................................................ 219

100........ Constructive warehousing .............................................................. 220

101........ Delivery of warehousing authority ................................................. 220

102........ Holder of licence to inform Collector of certain matters ................ 221

102A..... Notices to Customs by holder of warehouse licence ...................... 221

Part VA--Special provisions relating to beverages                                         223

103........ Interpretation .................................................................................. 223

104........ Customable beverage imported in bulk must be entered for warehousing or transhipment     223

105........ Certain customable beverage not to be entered for home consumption in bulk containers without CEO's approval ........................................................................................................ 223

105A..... Delivery from Customs control of brandy, whisky or rum ........... 224

Part VAA--Special provisions relating to excise‑equivalent goods       225

105B..... Extinguishment of duty on excise‑equivalent goods ....................... 225

105C..... Returns ........................................................................................... 225

105D..... GST matters ................................................................................... 226

105E...... Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place                 227

Part VB--Information about persons departing Australia                           228

Division 1--Reports on departing persons                                                   228

Subdivision A--Reports on departing persons                                                   228

106A..... Ships and aircraft to which this Subdivision applies ...................... 228

106B..... Report 48 hours before ship or aircraft is due to depart ................ 228

106C..... Report 4 hours before ship or aircraft is due to depart .................. 229

106D..... Report just before ship or aircraft departs ..................................... 230

Subdivision B--Reports on matters in approved statement                              230

106E...... Ships and aircraft to which this Subdivision applies ...................... 230

106F...... Reports on matters in approved statement .................................... 231

Subdivision C--How reports under this Division are to be made                    231

106G..... Reports to be made electronically .................................................. 231

106H..... Reports to be made by document if approved electronic system or other approved format or method unavailable ........................................................................................................ 232

106I....... CEO may approve different statements or forms .......................... 232

Division 2--Questions about departing persons                                        234

106J...... Officers may question operators about departing persons ............ 234

Part VI--The exportation of goods                                                                            235

Division 1--Prohibited exports                                                                            235

112........ Prohibited exports .......................................................................... 235

112A..... Certain controlled substances taken to be prohibited exports ........ 238

112B..... Invalidation of licence, permission etc. for false or misleading information             239

Division 2--Entry and clearance of goods for export                               240

Subdivision A--Preliminary                                                                                  240

113........ Entry of goods for export ............................................................... 240

113AA.. How an entry of goods for export is made ..................................... 241

Subdivision B--Export declarations                                                                     241

114........ Making an export declaration ......................................................... 241

114A..... An officer may seek additional information ................................... 242

114B..... Confirming exporters ...................................................................... 244

Subdivision C--ACEANS                                                                                       247

114BA.. Using ACEANS in respect of goods .............................................. 247

114BB... Making of export information contracts ......................................... 248

114BC... Declarations by persons who use ACEANS .................................. 249

Subdivision D--General                                                                                          249

114C..... Authority to deal with goods entered for export ............................ 249

114D..... Goods to be dealt with in accordance with export entry ................ 252

114E...... Sending goods to a wharf or airport for export ............................... 253

114F...... Notices to Customs by person who receives goods at a wharf or airport for export               253

115........ Goods not to be taken on board without authority to deal ............ 254

116........ What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry ............................................................................................... 255

116A..... What happens when goods entered for export by the use of an ACEAN are not exported within 30 days            256

117........ Security ........................................................................................... 256

117AA.. Consolidation of certain goods for export can only occur at a prescribed place       256

117A..... Submanifests to be communicated to Customs .............................. 257

118........ Certificate of Clearance ................................................................... 257

118A..... Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft     259

119........ Communication of outward manifest to Customs .......................... 259

119AA.. Application for permission to move, alter or interfere with goods for export         260

119A..... Withdrawal of entries, submanifests and manifests ....................... 261

119B..... Effect of withdrawal ....................................................................... 262

119C..... Change of electronic entries and change of submanifests and manifests treated as withdrawals              262

119D..... Notification of export entries, submanifests, manifests and withdrawals                263

119E...... Requirements for communicating to Customs electronically ......... 263

120........ Shipment of goods .......................................................................... 263

122........ Time of clearance ............................................................................ 264

Division 3A--Examining goods for export that are not yet subject to Customs control              265

122F...... Object of Division .......................................................................... 265

122G..... Occupier of premises ...................................................................... 265

122H..... Consent required to enter premises and examine goods for export 265

122J...... Officer must leave premises if consent withdrawn ........................ 266

122K..... Power to search premises for export goods .................................... 266

122L...... Power to examine export goods ...................................................... 266

122M.... Power to examine documents relating to export goods ................... 267

122N..... Power to question occupier about export goods ............................ 267

122P...... Power to bring equipment to the premises ..................................... 267

122Q..... Compensation ................................................................................. 267

122R..... Powers in this Division are additional to other powers ................. 268

Division 4--Exportation procedures after Certificate of Clearance issued         269

123........ Ship to bring to and aircraft to stop at boarding stations ............... 269

124........ Master or pilot to account for missing goods ................................. 269

125........ Goods exported to be landed at proper destination ....................... 270

126........ Certificate of landing ....................................................................... 270

Division 4A--Exportation of goods to Singapore                                       271

126AA.. Declaration concerning exports to Singapore .................................. 271

126AB.. Record keeping obligations ............................................................. 271

126AC.. Power to require records ................................................................. 271

126AD.. Power to ask questions ................................................................... 272

Division 4B--Exportation of textile and clothing goods to the US   273

126AE... Authorised officer may request records or ask questions .............. 273

Division 4C--Exportation of goods to Thailand                                          275

126AF... Definitions ...................................................................................... 275

126AG.. Record keeping obligations ............................................................. 275

126AH.. Power to require records ................................................................. 275

126AI.... Power to ask questions ................................................................... 276

Division 4D--Exportation of goods to New Zealand                                277

126AJA Definitions ...................................................................................... 277

126AJB. Record keeping obligations ............................................................. 277

126AJC. Power to require records ................................................................. 278

126AJD Power to ask questions ................................................................... 278

Division 4E--Exportation of goods to Chile                                                 280

126AKADefinitions ...................................................................................... 280

126AKB................................................................... Record keeping obligations   280

126AKC....................................................................... Power to require records   280

126AKDPower to ask questions ................................................................... 281

Division 5--Miscellaneous                                                                                     282

126A..... Export of installations .................................................................... 282

126B..... Export of goods from installations ................................................. 282

126C..... Size of exporting vessel .................................................................. 282

Part VIA--Electronic communications                                                                    283

126D..... CEO to maintain information systems ........................................... 283

126DA.. Communications standards and operation ...................................... 283

126DB.. Authentication of certain electronic communications ..................... 283

126DC.. Records of certain electronic communications ................................ 284

126DD.. Authentication, records and Electronic Transactions Act 1999 ...... 284

126E...... Communication to Customs when information system is temporarily inoperative                 285

126F...... Payment to Customs when information system is temporarily inoperative            285

126G..... Meaning of temporarily inoperative ............................................... 286

Part VII--Ships' stores and aircraft's stores                                                      287

127........ Use of ships' and aircraft's stores .................................................. 287

128........ Unshipment of ships' and aircraft's stores .................................... 287

129........ Ships' and aircraft's stores not to be taken on board without approval 287

130........ Ship's and aircraft's stores exempt from duty ............................... 288

130A..... Entry not required for ship's or aircraft's stores ........................... 288

130B..... Payment of duty on ship's or aircraft's stores .............................. 289

130C..... Interpretation .................................................................................. 290

Part VIII--The duties                                                                                                        291

Division 1--The payment and computation of duties generally          291

131A..... Fish caught by Australian ships ..................................................... 291

131AA.. Special provisions for goods taken to Joint Petroleum Development Area             291

131B..... Liability of Commonwealth authorities to pay duties of Customs 292

132........ Rate of import duty ........................................................................ 292

132AA.. When import duty must be paid .................................................... 293

132A..... Prepayment of duty ....................................................................... 294

132B..... Declared period quotas--effect on rates of import duty ............... 294

132C..... Revocation and variation of quota orders ....................................... 297

132D..... Service of quota orders etc. ............................................................. 298

133........ Export duties .................................................................................. 298

134........ Weights and measures ..................................................................... 298

135........ Proportion ...................................................................................... 299

136........ Manner of fixing duty ..................................................................... 299

137........ Manner of determining volumes of, and fixing duty on, beer ......... 299

142........ Measurement for duty .................................................................... 301

145........ Value of goods sold ......................................................................... 301

148........ Derelict goods dutiable ................................................................... 301

149........ Duty on goods in report of cargo that are not produced or landed 301

150........ Samples ........................................................................................... 302

152........ Alterations to agreements where duty altered ................................ 302

Division 1AA--Calculation of duty on certain alcoholic beverages 303

153AA.. Meaning of alcoholic beverage ....................................................... 303

153AB.. Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages       303

153AC.. Rules for working out strength of prescribed alcoholic beverages .. 303

153AD.. Obscuration .................................................................................... 304

Division 1A--Rules of origin of preference claim goods                       305

153A..... Purpose of Division ........................................................................ 305

153B..... Definitions ...................................................................................... 305

153C..... Total expenditure of factory on materials ...................................... 307

153D..... Allowable expenditure of factory on materials ............................... 307

153E...... Calculation of the cost of materials received at a factory ............... 311

153F...... Allowable expenditure of factory on labour ................................... 312

153G..... Allowable expenditure of factory on overheads ............................. 313

153H..... Unmanufactured goods ................................................................... 313

153L...... Manufactured goods originating in Papua New Guinea or a Forum Island Country                313

153LA... Modification of section 153L in special circumstances .................. 314

153M.... Manufactured goods originating in a particular Developing Country 315

153N..... Manufactured goods originating in a Developing Country but not in any particular Developing Country             316

153NA.. Manufactured goods originating in a Least Developed Country .... 316

153P...... Manufactured goods originating in Canada ..................................... 316

153Q..... Manufactured goods originating in a country that is not a preference country        317

153R..... Are goods commercially manufactured in Australia? ..................... 319

153S...... Rule against double counting .......................................................... 319

Division 1B--Rules of origin of goods claimed to be the produce or manufacture of Singapore             320

Subdivision A--Preliminary                                                                                  320

153U..... Purpose of this Division ................................................................. 320

153UA.. Definitions ...................................................................................... 320

153UB.. Rule against double counting .......................................................... 322

153UC.. CEO may determine cost of certain input, material etc. ................. 322

Subdivision B--Rules of origin of goods claimed to be the produce or manufacture of Singapore 323

153V..... Goods claimed to be the produce or manufacture of Singapore ..... 323

153VA.. Goods wholly manufactured in Singapore ...................................... 323

153VB... Goods partly manufactured in Singapore ....................................... 324

153VC... Reduction of the required percentage of allowable cost to manufacture in unforeseen circumstances     325

153VD.. Changing the required percentage of allowable cost to manufacture in exceptional circumstances          327

153VE... Certificate of Origin requirements .................................................. 328

153VF... Consignment requirements ............................................................. 329

Subdivision C--Allowable cost to manufacture                                                  329

153W.... Allowable cost to manufacture ....................................................... 329

153WA. Allowable expenditure by principal manufacturer on materials ..... 329

153WB.. Allowable expenditure by principal manufacturer on labour ......... 331

153WC.. Allowable expenditure by principal manufacturer on overheads ... 331

Subdivision D--Total cost to manufacture                                                          331

153X..... Total cost to manufacture ............................................................... 331

153XA.. Total expenditure by principal manufacturer on materials ............. 332

153XB.. Total expenditure by principal manufacturer on overseas processing costs            332

Division 1C--US originating goods                                                                   334

Subdivision A--Preliminary                                                                                  334

153Y..... Simplified outline ............................................................................ 334

153YA.. Interpretation .................................................................................. 335

Subdivision B--Goods wholly obtained or produced entirely in the US         338

153YB... Goods wholly obtained or produced entirely in the US ................. 338

Subdivision C--Goods produced entirely in the US or in the US and Australia exclusively from originating materials                                                                                                        339

153YC... Goods produced entirely in the US or in the US and Australia exclusively from originating materials   339

Subdivision D--Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials                                                         339

153YD.. Simplified outline ............................................................................ 339

153YE... Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials .......................................................................................... 340

153YF... Goods that are chemicals, plastics or rubber .................................. 342

Subdivision E--Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials                                                         342

153YG.. Simplified outline ............................................................................ 342

153YH.. Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials .......................................................................................... 343

153YI.... Goods that are clothing and textiles classified to Chapter 62 of the Harmonized System       346

Subdivision F--Other US originating goods                                                       346

153YJ.... Standard accessories, spare parts and tools .................................... 346

Subdivision G--Packaging materials and containers                                       347

153YK.. Packaging materials and containers ................................................. 347

Subdivision H--Consignment                                                                                347

153YL... Consignment ................................................................................... 347

Division 1D--Thai originating goods                                                                348

Subdivision A--Preliminary                                                                                  348

153Z..... Simplified outline ............................................................................ 348

153ZA.. Interpretation .................................................................................. 348

Subdivision B--Wholly obtained goods of Thailand                                          350

153ZB... Wholly obtained goods of Thailand ................................................ 350

Subdivision C--Goods produced entirely in Thailand or in Thailand and Australia           351

153ZC... Simplified outline ............................................................................ 351

153ZD.. Goods produced entirely in Thailand or in Thailand and Australia 352

153ZE... Goods that are chemicals, plastics or rubber .................................. 353

Subdivision D--Other Thai originating goods                                                   353

153ZF... Standard accessories, spare parts and tools .................................... 353

Subdivision E--Packaging materials and containers                                       354

153ZG.. Packaging materials and containers ................................................. 354

Subdivision F--Consignment                                                                                 355

153ZH.. Consignment ................................................................................... 355

Division 1E--New Zealand originating goods                                              356

Subdivision A--Preliminary                                                                                  356

153ZIA. Simplified outline ............................................................................ 356

153ZIB. Interpretation .................................................................................. 357

Subdivision B--Goods wholly obtained in New Zealand or New Zealand and Australia      359

153ZIC. Goods wholly obtained in New Zealand or New Zealand and Australia                 359

Subdivision C--Goods produced in New Zealand or New Zealand and Australia from originating materials               360

153ZID. Goods produced in New Zealand or New Zealand and Australia from originating materials   360

Subdivision D--Goods produced in New Zealand or New Zealand and Australia from non‑originating materials       361

153ZIE.. Goods produced in New Zealand or New Zealand and Australia from non‑originating materials           361

153ZIF.. Packaging materials and containers ................................................. 362

Subdivision E--Goods that are standard accessories, spare parts or tools   363

153ZIG. Goods that are standard accessories, spare parts or tools .............. 363

Subdivision F--Goods wholly manufactured in New Zealand                           363

153ZIH. Goods wholly manufactured in New Zealand ................................ 363

Subdivision G--Goods last processed in New Zealand                                      364

153ZII... Goods last processed in New Zealand ........................................... 364

153ZIJ.. Repeal of this Subdivision .............................................................. 365

Subdivision H--Consignment                                                                                365

153ZIK. Consignment ................................................................................... 365

Division 1F--Chilean originating goods                                                          366

Subdivision A--Preliminary                                                                                  366

153ZJA. Simplified outline ............................................................................ 366

153ZJB. Interpretation .................................................................................. 367

Subdivision B--Wholly obtained goods of Chile                                                369

153ZJC. Wholly obtained goods of Chile ..................................................... 369

Subdivision C--Goods produced in Chile from originating materials           370

153ZJD. Goods produced in Chile from originating materials ...................... 370

Subdivision D--Goods produced in Chile, or Chile and Australia, from non‑originating materials               370

153ZJE. Goods produced in Chile, or Chile and Australia, from non‑originating materials   370

153ZJF. Packaging materials and containers ................................................. 373

Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information resources         374

153ZJG. Goods that are accessories, spare parts, tools or instructional or other information resources               374

Subdivision F--Non‑qualifying operations                                                          374

153ZJH. Non‑qualifying operations .............................................................. 374

Subdivision G--Consignment                                                                                375

153ZJI.. Consignment ................................................................................... 375

Division 2--Valuation of imported goods                                                       376

154........ Interpretation .................................................................................. 376

155........ Interpretation--Buying commission .............................................. 394

156........ Interpretation--Identical goods and similar goods ......................... 395

157........ Interpretation--Royalties .............................................................. 397

158........ Interpretation--Transportation costs ............................................ 398

159........ Value of imported goods ................................................................. 399

160........ Inability to determine a value of imported goods by reason of insufficient or unreliable information     401

161........ Transaction value ............................................................................ 402

161A..... Identical goods value ....................................................................... 403

161B..... Similar goods value ......................................................................... 404

161C..... Deductive (contemporary sales) value ........................................... 405

161D..... Deductive (later sales) value ........................................................... 408

161E...... Deductive (derived goods sales) value ............................................ 409

161F...... Computed value .............................................................................. 411

161G..... Fall‑back value ................................................................................ 412

161H..... When transaction value unable to be determined ............................ 413

161J...... Value of goods to be in Australian currency ................................... 416

161K..... Owner to be advised of value of goods ........................................... 417

161L...... Review of determinations and other decisions ............................... 419

Division 3--Payment and recovery of deposits, refunds, unpaid duty etc.           420

162........ Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax               420

162A..... Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax ........................................................................................................ 421

162AA.. Applications to deal with goods imported temporarily without duty 424

162B..... Pallets used in international transport ............................................ 425

163........ Refunds etc. of duty ....................................................................... 426

164B..... Refunds of export duty .................................................................. 427

165........ Recovery of unpaid duty etc. ......................................................... 428

165A..... Refunds etc. may be applied against unpaid duty .......................... 429

166........ No refund if duty altered ................................................................ 429

Division 4--Disputes as to duty                                                                           430

167........ Payments under protest ................................................................. 430

Part IX--Drawbacks                                                                                                          433

168........ Drawbacks of import duty ............................................................. 433

Part X--The coasting trade                                                                                            434

175........ Goods not to be transferred between certain vessels ..................... 434

Part XI--Agents and customs brokers                                                                    438

Division 1--Preliminary                                                                                           438

180........ Interpretation .................................................................................. 438

Division 2--Rights and liabilities of agents                                                   439

181........ Authorised agents ........................................................................... 439

182........ Authority to be produced ............................................................... 440

183........ Agents personally liable ................................................................. 440

183A..... Principal liable for agents acting ..................................................... 441

Division 3--Licensing of customs brokers                                                    442

183B..... Interpretation .................................................................................. 442

183C..... Grant of licence ............................................................................... 442

183CA.. Application for licence ................................................................... 442

183CB... Reference of application to Committee .......................................... 443

183CC... Requirements for grant of licence ................................................... 443

183CD.. Eligibility to be nominee ................................................................. 445

183CE... Original endorsement on licence ..................................................... 446

183CF... Variation of licences ........................................................................ 446

183CG.. Licence granted subject to conditions ............................................. 447

183CH.. Duration of licence .......................................................................... 448

183CJ.... Renewal of licence .......................................................................... 449

183CK.. Security ........................................................................................... 450

183CL... Fees ................................................................................................. 451

183CM. Nominees ........................................................................................ 451

183CN.. Removal of nominee ....................................................................... 451

183CP... Notice to nominate new nominee ................................................... 452

Division 4--Suspension, revocation and non‑renewal of licences     453

183CQ.. Investigation of matters relating to a broker's licence .................... 453

183CR... Interim suspension by CEO ........................................................... 454

183CS... Powers of CEO ............................................................................... 455

183CT... Effect of suspension ....................................................................... 456

183CU.. Service of notices ............................................................................ 456

Division 5--National Customs Brokers Licensing Advisory Committee             457

183D..... National Customs Brokers Licensing Advisory Committee .......... 457

183DA.. Constitution of Committee ............................................................. 457

183DB.. Remuneration and allowances ......................................................... 458

183DC.. Acting Chair .................................................................................... 458

183DD.. Deputy member .............................................................................. 459

183E...... Procedure of Committees ............................................................... 459

183F...... Evidence .......................................................................................... 459

183G..... Proceedings in private ..................................................................... 459

183H..... Determination of questions before a Committee ............................ 460

183J...... Customs broker affected by investigations to be given notice ....... 460

183K..... Summoning of witnesses ................................................................ 460

183L...... Service of notices and summonses .................................................. 461

183N..... Committee may examine upon oath or affirmation ........................ 461

183P...... Offences by witness ....................................................................... 462

183Q..... Statements by witness .................................................................... 462

183R..... Witness fees .................................................................................... 462

183S...... Representation by counsel etc. ....................................................... 463

183T..... Protection of members .................................................................... 463

183U..... Protection of barristers, witnesses etc. ........................................... 463

An Act relating to the Customs

  

  

Notes to the Customs Act 1901

Note 1

The Customs Act 1901 as shown in this compilation comprises Act No. 6, 1901 amended as indicated in the Tables below.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

All other relevant information pertaining to application, saving or transitional provisions prior to 28 February 1997 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Customs Act 1901	6, 1901	3 Oct 1901	4 Oct 1901 (see Gazette 1901, p. 165)
Spirits Act 1906	21, 1906	12 Oct 1906	1 Jan 1907 (see Gazette 1907)	--
Customs (Inter‑State Accounts) Act 1910 (a)	9, 1910	7 Sept 1910	7 Sept 1910	--
Customs Act 1910	36, 1910	1 Dec 1910	1 Dec 1910	--
Customs Act 1914	19, 1914	7 Dec 1914	7 Dec 1914	--
Customs Act 1916	10, 1916	30 May 1916	30 May 1916	--
Customs Act 1920	41, 1920	10 Nov 1920	(b)	--
Customs Act 1922	19, 1922	9 Oct 1922	9 Oct 1922	--
Customs Act 1923	12, 1923	17 Aug 1923	17 Aug 1923	--
Customs Act 1925	22, 1925	26 Sept 1925	26 Sept 1925	--
Customs Act 1930	6, 1930	29 Mar 1930	29 Mar 1930	S. 3
Customs Act 1934	7, 1934	24 July 1934	S. 17: 1 Jan 1935 Remainder: Royal Assent	--
Statute Law Revision Act 1934	45, 1934	6 Aug 1934	6 Aug 1934	--
Customs Act 1935	7, 1935	5 Apr 1935	1 Jan 1935	--
Customs Act 1936	85, 1936	7 Dec 1936	7 Dec 1936	--
Customs Act 1947	54, 1947	13 Nov 1947	15 Nov 1947 (see Gazette 1947, p. 337)	--
Customs Act 1949	45, 1949	27 Oct 1949	1 Apr 1950 (see Gazette 1950, p. 723)	S. 3(2)
Customs Act 1950	56, 1950	14 Dec 1950	30 Nov 1950	--
Statute Law Revision Act 1950	80, 1950	16 Dec 1950	31 Dec 1950	Ss. 16 and 17
Customs Act 1951	56, 1951	11 Dec 1951	11 Dec 1951	S. 7
Customs Act 1952	108, 1952	19 Nov 1952	Ss. 7 and 11: 14 Dec 1956 (see Gazette 1956, p. 3889) Remainder: Royal Assent	Ss. 19(2) and 20(2)
Customs Act 1953	47, 1953	26 Oct 1953	23 Nov 1953	--
Customs Act 1954	66, 1954	8 Nov 1954	6 Dec 1954	--
Customs Act 1957	37, 1957	7 June 1957	S. 4: 7 Sept 1957 Remainder: Royal Assent	Ss. 9(2) and 11(2)
Customs Act 1959	54, 1959	22 May 1959	Ss. 6-8 and 17: 1 Jan 1960 Ss. 3, 4, 9-11, 13, 15, 20-24 and 29: 1 Sept 1960 (see Gazette 1960, p. 3065) Remainder: Royal Assent	Ss. 5(2) and 28-30
Customs Act 1960	42, 1960	5 Sept 1960	5 Sept 1960	--
Customs Act (No. 2) 1960	111, 1960	19 Dec 1960	S. 3: 30 Nov 1961 (see Gazette 1961, p. 4309) Remainder: Royal Assent	S. 2(3)
Customs Act 1963	48, 1963	16 Oct 1963	Ss. 5, 20, 22, 31 and 32: 1 July 1964 (see Gazette 1964, p. 2348) Ss. 14(1), 15 and 16: 1 Sept 1965 (see Gazette 1965, p. 3767) Remainder: Royal Assent	Ss. 8(2), 12(2), 14(2), 20(2), 22(2), 25(2) and 29(2)
Customs Act 1965	29, 1965	2 June 1965	1 July 1965	--
Customs Act (No. 2) 1965	82, 1965	30 Nov 1965	12 Apr 1966 (see Gazette 1966, p. 1963)	--
as amended by
Customs Act (No. 3) 1965	133, 1965	18 Dec 1965	14 Feb 1966	--
Customs Act (No. 3) 1965	133, 1965	18 Dec 1965	14 Feb 1966	--
Customs Act 1966	28, 1966	24 May 1966	S. 3: 16 June 1966 (see Gazette 1966, p. 3185) Remainder: Royal Assent	--
Customs Act 1967	54, 1967	30 May 1967	30 May 1967	S. 11
Customs Act 1968	14, 1968	16 May 1968	13 June 1968	--
Customs Act (No. 2) 1968	104, 1968	2 Dec 1968	Ss. 1, 2, 31 and 37: Royal Assent Ss. 29 and 30: 18 June 1968 Remainder: 1 Oct 1969 (see Gazette 1969, p. 5771)	S. 37
Customs Act 1971	12, 1971	5 Apr 1971	Ss. 1-3 and 5: Royal Assent S. 4: 1 July 1974 (see Gazette 1974, No. 53D)	S. 5
Customs Act (No. 2) 1971	134, 1971	16 Dec 1971	13 Jan 1972	--
Customs Act 1973	162, 1973	7 Dec 1973	7 Dec 1973	--
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	31 Dec 1973	Ss. 9(1) and 10
Customs Act 1974	28, 1974	1 Aug 1974	1 Aug 1974	--
Customs Act (No. 2) 1974	120, 1974	3 Dec 1974	3 Dec 1974	Ss. 3(2), 4(2), (3), 5(2) and 6(2)
Postal and Telecommunications Commissions (Transitional Provisions) Act 1975	56, 1975	12 June 1975	Ss. 4 and 38: 1 July 1975 (see s. 2(1) and Gazette 1975, No. S122) Remainder: Royal Assent	--
as amended by
Customs Act (No. 2) 1975	107, 1975	9 Oct 1975	(c)	S. 2
Customs Act 1975	77, 1975	20 June 1975	20 June 1975 (see s. 2)	--
Customs Act (No. 2) 1975	107, 1975	9 Oct 1975	(c)	S. 2
Customs Amendment Act 1976	41, 1976	2 June 1976	1 July 1976	S. 7
Administrative Changes (Consequential Provisions) Act 1976	91, 1976	20 Sept 1976	S. 3: (d)	S. 4
Customs Amendment Act (No. 2) 1976	174, 1976	13 Dec 1976	S. 4: 1 Feb 1977 (see Gazette 1977, No. S8) Remainder: Royal Assent	--
Customs Amendment Act 1977	154, 1977	10 Nov 1977	Ss. 3, 4 and 9: 20 Oct 1978 (see Gazette 1978, No. S195) S. 7: 24 Oct 1978 (see Gazette 1978, No. S219) Remainder: Royal Assent	Ss. 5(2), 7(2), (3) and 13
Administrative Changes (Consequential Provisions) Act 1978	36, 1978	12 June 1978	12 June 1978	S. 8
Customs Amendment Act 1978	183, 1978	4 Dec 1978	S. 3: 10 July 1978 Remainder: Royal Assent	Ss. 4 and 5
Jurisdiction of Courts (Miscellaneous Amendments) Act 1979	19, 1979	28 Mar 1979	Parts II-XVII (ss. 3-123): 15 May 1979 (see Gazette 1979, No. S86) Remainder: Royal Assent	S. 124
Customs Amendment Act 1979	92, 1979	14 Sept 1979	Ss. 5 and 6: (e) Remainder: Royal Assent	Ss. 4(2), (3) and 17
as amended by
Customs and Excise Legislation Amendment Act 1985	40, 1985	30 May 1985	Part III (ss. 27, 28): 13 Sept 1979 (f)	--
Customs and Excise Legislation Amendment Act (No. 2) 1985	175, 1985	16 Dec 1985	Part III (ss. 14, 15): (g)	--
Customs (Detention and Search) Act 1990	79, 1990	23 Oct 1990	23 Apr 1991	--
Customs Amendment Act (No. 2) 1979	116, 1979	25 Oct 1979	1 June 1980 (see s. 2 and Gazette 1980, No. G21, p. 2)	--
Australian Federal Police (Consequential Amendments) Act 1979	155, 1979	28 Nov 1979	19 Oct 1979 (see s. 2 and Gazette 1979, No. S206)	--
Customs Amendment Act (No. 3) 1979	177, 1979	4 Dec 1979	1 Nov 1979	--
Customs Amendment Act (No. 4) 1979	180, 1979	4 Dec 1979	4 Dec 1979	S. 14
Customs Amendment Act (No. 2) 1980	13, 1980	8 Apr 1980	1 Feb 1981 (see s. 2 and Gazette 1980, No. S282)	Ss. 4(2), 5(2), (3) and 7
Customs Amendment Act 1980	15, 1980	15 Apr 1980	16 Apr 1980 (see s. 2)	--
Customs Amendment Act (No. 3) 1980	110, 1980	6 June 1980	Ss. 3(b), 4 and 5: 1 July 1980 (see Gazette 1980, No. S146) Remainder: Royal Assent	Ss. 4(2)-(4), 10(2), 23(2) and 32
Customs Amendment Act (No. 4) 1980	171, 1980	17 Dec 1980	1 Jan 1981	--
Customs Amendment (Tenders) Act 1981	45, 1981	14 May 1981	14 May 1981	--
Statute Law Revision Act 1981	61, 1981	12 June 1981	S. 115: Royal Assent (h)	--
Customs Amendment Act 1981	64, 1981	12 June 1981	Ss. 6-12, 15-18, 19(2), 20-24 and 27: 21 Dec 1983 (see Gazette 1983, No. S332) Ss. 13 and 14: (i) Remainder: 10 July 1981	Ss. 28(2), (3) and 38
as amended by
Off‑shore Installations (Miscellaneous Amendments) Act 1982	51, 1982	16 June 1982	(see 51, 1982 below)	--
Customs and Excise Legislation Amendment Act (No. 4) 1989	5, 1990	17 Jan 1990	(see 5, 1990 below)	--
Customs Amendment (Securities) Act 1981	67, 1981	12 June 1981	10 July 1981	S. 3(2)
Customs (Unlawful Exportation of Food) Amendment Act 1981	152, 1981	26 Oct 1981	26 Oct 1981	--
Customs (Valuations) Amendment Act 1981	157, 1981	27 Oct 1981	S. 4: 14 May 1981 Ss. 5, 8 and 11-13: 30 Nov 1981 (see Gazette 1981, No. S246) S. 9: 10 July 1981 Remainder: Royal Assent	Ss. 10(2) and 13
Export Control (Miscellaneous Amendments) Act 1982	48, 1982	9 June 1982	1 Jan 1983 (see s. 2 and Gazette 1982, No. G48, p. 2)	--
Off‑shore Installations (Miscellaneous Amendments) Act 1982	51, 1982	16 June 1982	Ss. 12, 13, 22 and Part III (ss. 26-28): 21 Dec 1983 (see s. 2(2) and Gazette 1983, No. S332) Remainder: 14 July 1982	S. 25
Statute Law (Miscellaneous Amendments) Act (No. 2) 1982	80, 1982	22 Sept 1982	Part LXXVII (s. 280): Royal Assent (j)	S. 280(2) and (3)
Customs and Excise Amendment Act 1982	81, 1982	23 Sept 1982	Ss. 1-3 and 71: Royal Assent Ss. 4, 16-21, 23, 28, 29, 32-52, 55-65, 67, 68, 69(4), 72 and 73: 26 Apr 1983 (see Gazette 1983, No. S80) Ss. 5, 7, 9, 10, 12, 14, 15, 25, 54, 66 and 70(3): (k) Ss. 6, 8, 11, 13, 26, 27, 30, 31, 53 and 70(1), (2): 22 Dec 1983 (see Gazette 1983, No. S333) Ss. 22, 24 and 74‑76: 2 Dec 1985 (see Gazette 1985, No. S490) Remainder: 1 Apr 1985 (see Gazette 1985, No. S96)	Ss. 6(2) and 71
as amended by
Statute Law (Miscellaneous Provisions) Act (No. 1) 1983	39, 1983	20 June 1983	S. 3: 22 Dec 1983 (l)	--
Statute Law (Miscellaneous Provisions) Act (No. 1) 1984	72, 1984	25 June 1984	S. 3: (m)	S. 2(24)
Customs and Excise Legislation Amendment Act 1985	40, 1985	30 May 1985	(see 40, 1985 below)	--
Customs and Excise Legislation Amendment Act (No. 4) 1989	5, 1990	17 Jan 1990	(see 5, 1990 below)	--
Diesel Fuel Taxes Legislation Amendment Act 1982	108, 1982	5 Nov 1982	(n)	S. 5(2)
Customs Tariff (Miscellaneous Amendments) Act 1982	115, 1982	22 Nov 1982	Ss. 1, 2, 7 and 8(1): Royal Assent Remainder: 1 Jan 1983 (see s. 2 and Gazette 1982, No. S274, p. 3)	S. 12
Customs Securities (Anti‑Dumping) Amendment Act 1982	137, 1982	23 Dec 1982	24 Nov 1982	S. 4(2)
Customs Amendment Act 1983	19, 1983	14 June 1983	Ss. 5 and 6: 1 July 1983 (see Gazette 1983, No. S136, p. 3) Remainder: Royal Assent	S. 2(2) and (3)
Statute Law (Miscellaneous Provisions) Act (No. 1) 1983	39, 1983	20 June 1983	S. 3: (p)	S. 7(1)
Customs and Excise Amendment Act 1983	101, 1983	23 Nov 1983	S. 4: (q) S. 5: 1 Jan 1983 Ss. 8 and 11: Royal Assent Ss. 10 and 12: 1 July 1983 (see s. 2(5)) Remainder: (q)	S. 6(2)
Customs Tariff (Anti‑Dumping) Miscellaneous Amendments Act 1984	2, 1984	14 Mar 1984	14 Mar 1984	--
Torres Strait Treaty (Miscellaneous Amendments) Act 1984	22, 1984	26 Apr 1984	15 Feb 1985 (see s. 2 and Gazette 1985, No. S38)	--
Public Service Reform Act 1984	63, 1984	25 June 1984	S. 151(2): 1 July 1984 (see Gazette 1984, No. S245) (r)	--
Statute Law (Miscellaneous Provisions) Act (No. 1) 1984	72, 1984	25 June 1984	S. 3: (s)	Ss. 2(24) and 5(2)
Statute Law (Miscellaneous Provisions) Act (No. 2) 1984	165, 1984	25 Oct 1984	S. 3: 22 Nov 1984 (t)	S. 6(1)
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1985	39, 1985	29 May 1985	10 June 1985 (see s. 2 and Gazette 1985, No. S194)	S. 4
Customs and Excise Legislation Amendment Act 1985	40, 1985	30 May 1985	Ss. 1, 2, 18-20, 21(2) and 22: Royal Assent Ss. 4, 7, 9-12, 34, 36 and 44: (u) S. 8: (u) S. 21(1): 1 Jan 1983 Ss. 24 and 25: 16 Dec 1985 (see s. 2(6)) Part III (ss. 27, 28): 13 Sept 1979 (see s. 2(7)) Ss. 29 and 31: 1 Apr 1985 S. 30: 2 Dec 1985 (see s. 2(9)) S. 35: 29 Nov 1985 (see Gazette 1985, No. S490) S. 38: 1 July 1984 (see s. 2(10)) Ss. 45 and 46: 23 July 1984 (see s. 2(11)) Remainder: 27 June 1985	Ss. 2(5) and 26
as amended by
Customs and Excise Legislation Amendment Act (No. 4) 1989	5, 1990	17 Jan 1990	(see 5, 1990 below)	--
Customs and Excise Legislation Amendment Act (No. 2) 1985	175, 1985	16 Dec 1985	Ss. 3 and 8: Royal Assent (v) Ss. 4, 7 and 12: 1 May 1986 (see Gazette 1986, No. S182) (v) Ss. 5, 11 and 13: 13 Jan 1986 (v) S. 6: 2 Dec 1985 (see Gazette 1985, No. S490) (v) Ss. 9 and 10: 1 Nov 1985 (v)	Ss. 8(2), 9(2) and 10(2)
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1986	10, 1986	13 May 1986	13 May 1986	Ss. 2(2) and 4
Customs and Excise Legislation Amendment Act 1986	34, 1986	3 June 1986	Ss. 7, 8(1), 9, 11 and 12: Royal Assent (w) Ss. 8(2), 10 and 13-15: 1 July 1987 (see s. 2(2) and Gazette 1987, No. S138) (w) Ss. 16-18: 1 July 1986 (w)	--
Customs and Excise Legislation Amendment Act (No. 2) 1986	149, 1986	11 Dec 1986	Ss. 5 and 16: 8 Jan 1987 S. 11: 21 Oct 1986 S. 12(1): 1 Oct 1983 Remainder: Royal Assent	--
Customs (Valuation) Amendment Act 1987	51, 1987	5 June 1987	1 July 1987	S. 3
Customs Tariff (Miscellaneous Amendments) Act 1987	76, 1987	5 June 1987	1 Jan 1988 (see s. 2 and Gazette 1987, No. S351)	Ss. 4 and 8 S. 8(2A) (ad. by 89, 1992, s. 23)
as amended by
Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992	89, 1992	30 June 1992	(see 89, 1992 below)	--
Customs and Excise Legislation Amendment Act 1987	81, 1987	5 June 1987	Ss. 1 and 2: Royal Assent Ss. 3(1), 5 and 6: 1 July 1987 Ss. 4 and 7: 14 May 1987 Remainder: 1 Aug 1987 (see Gazette 1987, No. S135)	Ss. 3 and 11
Sea Installations (Miscellaneous Amendments) Act 1987	104, 1987	6 Nov 1987	Parts I-IV (ss. 1-30) and Part VII (s. 57): 15 Oct 1987 Remainder: 6 Nov 1987 (see s. 2 (2))	S. 21
Statute Law (Miscellaneous Provisions) Act 1987	141, 1987	18 Dec 1987	S. 3: Royal Assent (x)	S. 5(1)
Civil Aviation Act 1988	63, 1988	15 June 1988	Part III (ss. 17-32), s. 98 and Parts IX, X (ss. 99-103): 1 July 1988 (see Gazette 1988, No. S189) Remainder: Royal Assent	--
Crimes Legislation Amendment Act (No. 2) 1988	66, 1988	15 June 1988	Ss. 4-11: 13 July 1988 Ss. 13-19: 1 Dec 1988 (see Gazette 1988, No. S366) S. 24: 15 June 1988 (see s. 2(4)) Part VI (ss. 25-28): 1 Sept 1988 (see s. 2(5) and Gazette 1988, No. S256) Remainder: Royal Assent	S. 6(2) and (3)
as amended by
Law and Justice Legislation Amendment Act 1988	120, 1988	14 Dec 1988	Part VII (ss. 25-27): 15 June 1988 (y)	--
Customs Legislation (Anti‑Dumping Amendments) Act 1988	76, 1988	24 June 1988	1 Sept 1988 (see s. 2 and Gazette 1988, No. S217)	--
Statutory Instruments (Tabling and Disallowance) Legislation Amendment Act 1988	99, 1988	2 Dec 1988	2 Dec 1988	--
Law and Justice Legislation Amendment Act 1988	120, 1988	14 Dec 1988	Part VIII (ss. 28, 29): 11 Jan 1989 (z)	--
Telecommunications Amendment Act 1988	121, 1988	14 Dec 1988	Ss. 5, 6, 10, 12, 13, 23(2) and 26(1): 1 Jan 1989 (see Gazette 1988, No. S402) Ss. 14, 23(3) and 26(2): 30 June 1989 (see Gazette 1989, No. S216) Remainder: Royal Assent	--
Customs and Excise Legislation Amendment Act 1989	23, 1989	5 May 1989	1 July 1989	S. 12
Customs and Excise Legislation Amendment Act (No. 2) 1989	24, 1989	5 May 1989	Ss. 4, 9, 10 and 34-38: 1 Feb 1989 S. 6: 8 July 1988 S. 8(1)(a): 27 Aug 1987 S. 18: 15 Oct 1987 Ss. 19, 21, 23, 24, 29, 31 and 32: 1 July 1989 Part IV (ss. 44, 45): 16 June 1982 (see s. 2(7)) Remainder: Royal Assent	Ss. 5(2), 8(2) and 28(2)
Customs and Excise Legislation Amendment Act (No. 3) 1989	78, 1989	21 June 1989	S. 5(1)(c)-(g): 3 Mar 1989 Ss. 6, 8, 16 and 18: 19 July 1989 Remainder: Royal Assent	Ss. 5(2), (3) and 7(2)
Crimes Legislation Amendment Act 1989	108, 1989	30 June 1989	S. 10: 30 June 1990 Parts 5-7 (ss. 17-35): 28 July 1989 Part 8 (ss. 36-43): 1 July 1989 Remainder: Royal Assent	Ss. 21(2), 22(2), 23(2) and 25(2)
Customs Legislation (Anti‑Dumping) Act 1989	174, 1989	21 Dec 1989	Ss. 1 and 2: Royal Assent Remainder: 21 Dec 1989 (see s. 2(2) and Gazette 1989, No. S395)	--
Customs and Excise Legislation Amendment Act (No. 4) 1989	5, 1990	17 Jan 1990	Ss. 1-3 and 25: Royal Assent Ss. 4(1)(b), 16, 26(1)(b), (c) and 33 (in part): 1 July 1989 S. 15: 1 Aug 1989 Remainder: 1 Jan 1990	Ss. 4(2), 17(2), 24 and 34
Hazardous Waste (Regulation of Exports and Imports) Act 1989	6, 1990	17 Jan 1990	17 July 1990	--
Law and Justice Legislation Amendment Act 1989	11, 1990	17 Jan 1990	Part 1 (ss. 1, 2): Royal Assent Part 3 (ss. 6, 7): Royal Assent Ss. 8-10: 17 July 1990 Ss. 12, 13 and 51(1)(b), (2): 17 Jan 1990 (see s. 2(5)) Remainder: 14 Feb 1990	--
Petroleum (Australia‑Indonesia Zone of Cooperation) (Consequential Provisions) Act 1990	37, 1990	7 June 1990	18 Feb 1991 (see s. 2 and Gazette 1991, No. S47)	--
Trade Practices (Misuse of Trans‑Tasman Market Power) Act 1990	70, 1990	16 June 1990	1 July 1990 (see Gazette 1990, No. S172)	S. 20(2)-(7)
Customs (Detention and Search) Act 1990	79, 1990	23 Oct 1990	23 Apr 1991	--
Customs and Excise Legislation Amendment Act 1990	111, 1990	21 Dec 1990	Ss. 1-3, 4(a)-(d), (g), 5, 11, 27, 30, 34(d), (e), 35, 36, 37 (in part), 38, 39 and 47-49: Royal Assent Ss. 4(e), (h), 6-9, 13-23, 28, 29, 31, 32, 34(a)-(c) and 40-46: 1 June 1991 (see Gazette 1991, No. S137) S. 26: 18 Jan 1991 S. 33: 21 Dec 1989 Remainder: 21 June 1991	Ss. 15(2), 21(2) and 38
Crimes Legislation Amendment Act 1991	28, 1991	4 Mar 1991	S. 74(1): Royal Assent (za)	--
Customs Amendment Act 1991	82, 1991	26 June 1991	26 June 1991	S. 9(2)-(4)
Proceeds of Crime Legislation Amendment Act 1991	120, 1991	27 June 1991	Ss. 1 and 2: Royal Assent Remainder: 27 Dec 1991	--
Crimes Legislation Amendment Act (No. 2) 1991	123, 1991	23 Aug 1991	Ss. 5-10, Parts 3-7 (ss. 11-34), Part 9 (ss. 38, 39) and ss. 40-50: 20 Sept 1991 Part 8 (ss. 35-37): 6 Dec 1991 (see Gazette 1991, No. S330) S. 51: 23 Feb 1992 Remainder: Royal Assent	S. 31(2) and (3)
Customs and Excise Legislation Amendment Act 1992	34, 1992	20 May 1992	Ss. 1-3, 4(c), (d), 21, 40, 48, 49(c), 51, 52 and 56: Royal Assent Ss. 10-14, 24, 30-36, 41, 44, 50, 53-55 and 57: 17 June 1992 Remainder: 1 Sept 1992 (see Gazette 1992, No. S251)	Ss. 18(2)-(4), 23(2) and 50
Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992	89, 1992	30 June 1992	Ss. 1-3, 9, 11 and 22: Royal Assent Ss. 4-8, 12-18 and 21: 10 July 1992 (see Gazette 1992, No. S187, p. 2) S. 23: 1 Jan 1988 Remainder: 1 Nov 1992 (see Gazette 1992, No. GN43)	Ss. 12(2), 19(2) and 21 S. 20 (am. by 8, 1994, s. 23)
as amended by
Customs Legislation Amendment Act 1993	8, 1994	18 Jan 1994	S. 23 (item 3): 1 Nov 1992 (zb)	--
Territories Law Reform Act 1992	104, 1992	30 June 1992	S. 24: 1 July 1992 (zc)	--
Crimes Legislation Amendment Act 1992	164, 1992	11 Dec 1992	Ss. 3-17: 1 Feb 1993 (see Gazette 1993, No. GN1) Remainder: 8 Jan 1993	--
Customs Legislation (Anti‑Dumping Amendments) Act 1992	207, 1992	21 Dec 1992	Ss. 1 and 2: Royal Assent S. 8: 10 July 1992 Remainder: 1 Jan 1993 (see Gazette 1992, No. S403)	S. 17
as amended by
Customs Legislation Amendment Act 1993	8, 1994	18 Jan 1994	S. 23 (item 2): 1 Jan 1993 (zd)	--
Customs Legislation Amendment Act 1992	209, 1992	22 Dec 1992	Ss. 4(a), 11, 12, 19, 20 and 22: 1 Sept 1992 Ss. 4(b), (c), 6-10, 13(2), 14, 15(d), 16, 17, 24, 25 and 27: 1 June 1993 (see Gazette 1993, No. GN17) Ss. 5 and 23: 19 Jan 1993 S. 21: 18 Aug 1992 Remainder: Royal Assent	--
as amended by
Customs Legislation Amendment Act 1993	8, 1994	18 Jan 1994	S. 23 (item 1): 18 Aug 1992 (ze)	--
Corporate Law Reform Act 1992	210, 1992	24 Dec 1992	S. 125: 23 June 1993 (see Gazette 1993, No. S186) (zf)	--
Imported Food Control Act 1992	221, 1992	24 Dec 1992	15 June 1993 (see Gazette 1993, No. GN22)	S. 10
Customs and Excise Legislation Amendment Act 1993	113, 1993	24 Dec 1993	Ss. 1-4, 7 and 9: Royal Assent Ss. 5(c), 6, 14 and 15(c): 1 Jan 1994 Ss. 8, 10-13 and 17: 1 Apr 1994 (see Gazette 1994, No. S112) Remainder: 24 June 1994	--
Customs Legislation Amendment Act 1993	8, 1994	18 Jan 1994	Ss. 4-7, 14, 16(1) and 18: Royal Assent (zg) S. 8: 1 Sept 1992 (zg) Ss. 9, 10 and 20: 1 Apr 1994 (see Gazette 1994, No. S112) (zg) Ss. 11-13: 15 Feb 1994 (zg) Ss. 15 and 16(2): 1 Nov 1992 (zg) S. 17: 5 Jan 1994 (see s. 2(5)) (zg) S. 19: 2 May 1994 (see Gazette 1994, No. GN15) (zg)	S. 3
Maritime Legislation Amendment Act 1994	20, 1994	15 Feb 1994	1 Aug 1994 (see Gazette 1994, No. S289)	--
Crimes (Search Warrants and Powers of Arrest) Amendment Act 1994	65, 1994	30 May 1994	30 Nov 1994	--
Customs Legislation (World Trade Organization Amendments) Act 1994	150, 1994	13 Dec 1994	Ss. 1-3: Royal Assent Remainder: 1 Jan 1995 (see Gazette 1994, No. S471)	Ss. 3 and 29
Crimes and Other Legislation Amendment Act 1994	182, 1994	19 Dec 1994	S. 31: 16 Jan 1995 (zh)	--
Customs, Excise and Bounty Legislation Amendment Act 1995	85, 1995	1 July 1995	Schedule 4 (items 1, 26-45, 49-53, 56, 67): 1 July 1995 (zi) Schedule 4 (items 2-6, 10-15, 17, 57-61, 63-66), Schedule 9 (items 51-59) and ss. 13-20: Royal Assent (zi) Schedule 4 (items 7-9, 46-48, 54, 55, 62): 9 Nov 1995 (see Gazette 1995, No. GN44) (zi) Schedule 4 (items 16, 18-25): 1 Apr 1994 (zi)	Ss. 13-20
Customs and Excise Legislation Amendment Act 1995	87, 1995	1 July 1995	S. 3 (items 2, 6, 7, 10, 11): 1 Aug 1986 (zj) Remainder: Royal Assent (zj)	S. 2(2) (am. by 21, 1996, Sch. 1 [item 1]) S. 2(3) (am. by 21, 1996, Sch. 1 [items 2-4)] S. 5 (am. by Sch. 1 [items 5-7])
as amended by
Customs and Excise Legislation Amendment Act (No. 1) 1996	21, 1996	28 June 1996	1 July 1995	--
Customs Tariff (Miscellaneous Amendments) Act 1996	15, 1996	24 June 1996	1 July 1996 (zk)	--
Customs Amendment Act 1996	30, 1996	9 July 1996	15 July 1996 (see Gazette 1996, No. S263)	Sch. 1 (items 36-43)
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 2 (item 46): (zl) Schedule 4 (item 56): Royal Assent (zl)	--
Customs Amendment Act (No. 1) 1997	3, 1997	28 Feb 1997	Ss. 1-3: Royal Assent Remainder: 1 Apr 1997 (see Gazette 1997, No. GN12)	Sch. 1 (items 8, 11, 16, 22, 27) [see Table A] S. 2(2) (am. by 8, 1998, Sch. 1 [item 7]) S. 2(4) (rep. by 8, 1998, Sch. 1 [item 8])
as amended by
Customs and Excise Legislation Amendment Act (No. 1) 1998	8, 1998	31 Mar 1998	Schedule 1 (items 7-9): Royal Assent (zla)	--
Crimes and Other Legislation Amendment Act 1997	20, 1997	7 Apr 1997	Schedule 1 (items 17, 18): Royal Assent (zm)	--
Customs and Excise Legislation Amendment Act (No. 1) 1997	97, 1997	30 June 1997	Schedule 1 (items 1-5, 7-9, 20, 23-26, 28-39, 41): 31 Dec 1997 (zn) Schedule 1 (items 6, 10-19, 21, 22, 40): 1 Aug 1997 (see Gazette 1997, No. GN30) Schedule 1 (item 27): (zn)	Sch. 1 (items 40, 41) [see Table A]
Enviroment, Sport and Territories Legislation Amendment Act 1997	118, 1997	7 July 1997	Schedule 1 (item 22): Royal Assent (zo)	--
Audit (Transitional and Miscellaneous) Amendment Act 1997	152, 1997	24 Oct 1997	Schedule 2 (items 657-661): 1 Jan 1998 (see Gazette 1997, No. GN49) (zp)	--
Telecommunications (Interception) and Listening Device Amendment Act 1997	160, 1997	11 Nov 1997	Schedule 3 (items 9, 10): Royal Assent (zq) Schedule 3 (items 1-8, 11-13): 1 Feb 1998 (see Gazette 1998, No. GN3) (zq)	S. 3 (rep. by 151, 1999, Sch. 2)
as amended by
Telecommunications (Interception) Amendment Act 1999	151, 1999	11 Nov 1999	11 Nov 1999	--
Customs and Excise Legislation Amendment Act (No. 2) 1997	167, 1997	11 Nov 1997	31 Jan 1998 (see s. 2 and Gazette 1998, No. GN1)	--
Customs and Excise Legislation Amendment Act (No. 1) 1998	8, 1998	31 Mar 1998	Schedule 1 (items 1, 2): Royal Assent (zr) Schedule 1 (items 3, 4): 1 Aug 1997 (zr) Schedule 1 (items 5, 6): 1 July 1995 (zr)	--
Therapeutic Goods Legislation Amendment Act 1998	34, 1998	17 Apr 1998	17 Apr 1998	--
Customs Legislation (Anti‑dumping Amendments) Act 1998	79, 1998	2 July 1998	Schedule 1 (items 1-38, 40-86), Schedules 2 and 4: 24 July 1998 (see Gazette 1998, No. GN29) (zs) Schedule 1 (item 39): 22 Dec 1998 (zs)	Sch. 4 [see Table A]
as amended by
Statute Law Revision Act 2006	9, 2006	23 Mar 2006	Schedule 2 (item 17): (zsa)	--
Customs (Anti‑dumping Amendments) Act 1999	26, 1999	14 May 1999	Schedule 1 (items 1-3): 1 July 1999 (see Gazette 1999, No. S286) Schedule 1 (items 4, 6, 8, 10, 12, 14, 16, 18): 1 Jan 1993 Schedule 1 (items 5, 7, 9, 11, 13, 15, 17, 19): 24 July 1998 (zt) Remainder: Royal Assent	Sch. 1 (item 20) [see Table A]
Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999	87, 1999	8 July 1999	1 July 2000	--
as amended by
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999	177, 1999	22 Dec 1999	Schedule 6 (item 6): (zu)	--
Customs Amendment Act (No. 1) 1999	108, 1999	10 Sept 1999	Schedule 1 (items 4, 5): 1 Sept 1992 (zv) Remainder: Royal Assent	Sch. 1 (items 3, 5, 6) [see Table A]
Customs Amendment (Temporary Importation) Act 1999	109, 1999	10 Sept 1999	10 Sept 1999	Sch. 1 (item 2) [see Table A]
Customs Legislation Amendment Act (No. 1) 1999	137, 1999	3 Nov 1999	Schedule 1: 16  Dec 1999 (see Gazette 1999, No. S627) (zw)	--
ACIS Administration Act 1999	139, 1999	3 Nov 1999	Schedule 1: (zx)	--
Customs Legislation Amendment Act (No. 2) 1999	142, 1999	3 Nov 1999	Schedules 1 and 2: 3 May 2000 Schedule 3: 1 July 2000 Remainder: Royal Assent	Sch. 1 (items 9-11), Sch. 2 (item 6) and Sch. 3 (items 131, 132) [see Table A]
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (item 355): 5 Dec 1999 (see Gazette 1999, No. S584) (zy)	--
Border Protection Legislation Amendment Act 1999	160, 1999	8 Dec 1999	Schedule 2: 16  Dec 1999 (see Gazette 1999, No. S624) (zz)	Sch. 2 (item 51) [see Table A]
Australian Security Intelligence Organisation Legislation Amendment Act 1999	161, 1999	10 Dec 1999	Schedule 3 (items 1, 24): (zza)	--
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Schedule 2 (Part 1): Royal Assent (zzb) Schedule 2 (Part 2): (zzb) Schedule 2 (Part  3): (zzb)	Sch. 2 (items 7, 9, 11, 15, 19, 22, 24, 26, 32) [see Table A]
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999	177, 1999	22 Dec 1999	Schedule 6 (items 1-5): (zzc)	--
Taxation Laws Amendment Act (No. 9) 1999	181, 1999	22 Dec 1999	(zzd)	--
Customs Amendment Act (No. 1) 2000	7, 2000	7 Mar 2000	Schedule 1: 1 Aug 2000 (see s. 2(2) and Gazette 2000, No. S411) Remainder: Royal Assent	--
Customs Legislation Amendment (Criminal Sanctions and Other Measures) Act 2000	23, 2000	3 Apr 2000	Schedules 1-3: 26 May 2000 (see Gazette 2000, No. S269) Remainder: Royal Assent	Sch. 2 (items 5, 11) [see Table A]
Timor Gap Treaty (Transitional Arrangements) Act 2000	25, 2000	3 Apr 2000	Ss. 4-7 and Schedule 2 (items 26-32): (zze)	Ss. 4-7 [see Table A]
Customs Amendment (Alcoholic Beverages) Act 2000	84, 2000	30 June 2000	1 July 2000	--
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Schedule 4B (items 1-5): (zzf)	--
as amended by
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Schedule 7 (item 11): (zzfa)	--
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Schedule 11 (items 16G-16I): (zzg)	--
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000	137, 2000	24 Nov 2000	Ss. 1-3 and Schedule 1 (items 1, 4, 6, 7, 9-11, 32): Royal Assent Remainder: 24 May 2001	Sch. 2 (items 418, 419) [see Table A]
Privacy Amendment (Private Sector) Act 2000	155, 2000	21 Dec 2000	Schedule 3: Royal Assent Remainder: 21 Dec 2001	--
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Schedule 2 (items 21-24, 25(2)): Royal Assent (zzh)	Sch. 2 (item 25(2)) [see Table A]
Law and Justice Legislation Amendment (Application of Criminal Code) Act 2001	24, 2001	6 Apr 2001	S. 4(1) and (2): (zzi) Schedule 21: 15 Dec 2001 (zzi)	S. 4(1) and (2) [see Table A]
Taxation Laws Amendment (Excise Arrangements) Act 2001	25, 2001	6 Apr 2001	Schedule 3 (items 1-82, 84-102): 4 May 2001 Schedule 3 (items 83, 103): (zzj)	Sch. 3 (items 9, 90, 96, 100, 102) [see Table A]
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	Ss. 4-14 and Schedule 3 (items 152-165): 15 July 2001 (see Gazette 2001, No. S285) (zzk)	Ss. 4-14 [see Note 1]
Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001	95, 2001	20 July 2001	Ss. 1-3 and Schedule 3 (items 82, 84, 109, 123, 152-171): Royal Assent (zzl) Schedule 1 (items 1-5, 9-14, 16-22), Schedule 2 (items 1A-1C, 2, 4, 5, 5A, 6, 7) and Schedule 3 (items 49, 54-56, 63, 65, 113, 114, 136, 144, 146-149, 151): 1 July 2002 (see Gazette 2002, No. S223) (zzl) Schedule 2 (item 1) and Schedule 3 (items 1, 48, 48A, 50-53, 57-60, 62, 64, 66, 68, 72-74, 77, 83, 91, 93, 94, 96, 97, 97A, 100, 101): 22 Sept 2004 (see Gazette 2004, No. GN32) (zzl) Schedule 3 (item 43): 18 May 2005 (see F2005L01087) (zzl) Schedule 4: 20 July 2003 (zzl) Remainder: 19 July 2005 (see F2005L01812) (zzl)	S. 4 (ad. by 82, 2002, Sch. 3 [item 66]) Sch. 1 (items 2, 8), Sch. 2 (item 5A) and Sch. 3 (items 99, 121) Sch. 2 (item 8) (ad. by 136, 2003, Sch. 1 [item 34]) [see Table A] S. 2(2), (4)-(6) (am. by 82, 2002, Sch. 3 [items 56, 59-64]) S. 2(3) (am. by 82, 2002, Sch. 3 [items 57, 58]; am. by 25, 2004, Sch. 2 [item 28]) S. 2(3A) (ad. by 25, 2004, Sch. 2 [item 29]) S. 2(7) (ad. by 82, 2002, Sch. 3 [item 65]; am. by 136, 2003, Sch. 1 [item 33A]; am. by 25, 2004, Sch. 2 [item 30]) Sch. 3 (item 45) (rep. by 75, 2008, Sch. 3 [item 9])
Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 --continued				Sch. 3 (item 82) (am. by 82, 2002, Sch. 3 [items 70, 71]; rep. by 25, 2004, Sch. 2 [item 31]) Sch. 3 (item 84) (rep. by 136, 2003, Sch. 1 [item 36])
as amended by
Border Security Legislation Amendment Act 2002	64, 2002	5 July 2002	Schedule 6 (items 10-15): (see 64, 2002 below)	--
Customs Legislation Amendment Act (No. 1) 2002	82, 2002	10 Oct 2002	Schedule 3 (items 56-73): (see 82, 2002 below)	--
Customs Legislation Amendment Act (No. 2) 2003	136, 2003	17 Dec 2003	Schedule 1 (items 33A, 34-41): (see 136, 2003 below)	--
Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004	25, 2004	25 Mar 2004	Schedule 2 (items 28-31): Royal Assent	--
Customs Legislation Amendment (Modernising) Act 2008	75, 2008	12 July 2008	Schedule 3 (item 9): 9 Aug 2008	--
Border Protection (Validation and Enforcement Powers) Act 2001	126, 2001	27 Sept 2001	27 Sept 2001	Ss. 4-9 [see Table A]
National Crime Authority Legislation Amendment Act 2001	135, 2001	1 Oct 2001	Schedules 1-7 and 9-12: 12 Oct 2001 (see Gazette 2001, No. S428) Schedule 8: 13 Oct 2001 (see Gazette 2001, No. S428) Remainder: Royal Assent	--
Measures to Combat Serious and Organised Crime Act 2001	136, 2001	1 Oct 2001	Schedule 1 (items 50, 51): 12 Oct 2001 (see Gazette 2001, No. S428) (zzm) Schedule 4 (items 59-69) and Schedule 5 (items 8, 9): 29 Oct 2001 (zzm)	--
Cybercrime Act 2001	161, 2001	1 Oct 2001	21 Dec 2001 (see Gazette 2001, No. S529)	Sch. 2 (item 31) [see Table A]
Fuel Legislation Amendment (Grant and Rebate Schemes) Act 2001	165, 2001	1 Oct 2001	Schedule 1 (item 1): Royal Assent (zzn)	--
Diesel Fuel Rebate Scheme Amendment Act 2002	46, 2002	29 June 2002	29 June 2002	Sch. 1 (item 5) [see Table A]
Statute Law Revision Act 2002	63, 2002	3 July 2002	Schedule 1 (item 6): (zzo) Schedule 1 (items 7, 8): Royal Assent Schedule 1 (items 9-13): (zzo)	--
Border Security Legislation Amendment Act 2002	64, 2002	5 July 2002	Schedules 1, 2, Schedule 4 (items 1-27), Schedule 5, Schedule 6 (items 1-9, 16-18) and Schedule 8: 5 Jan 2003 Schedule 4 (items 28-32): (zzp) Schedule 6 (items 10-15): (zzp) Schedules 7 and 10: 2 Aug 2002 Remainder: Royal Assent	Sch. 6 (item 6) and Sch. 9 (item 3) [see Table A]
Telecommunications Interception Legislation Amendment Act 2002	67, 2002	5 July 2002	Schedule 1 (items 23, 29, 33, 37, 39): 22 June 2000 Remainder: Royal Assent	--
Customs Legislation Amendment Act (No. 1) 2002	82, 2002	10 Oct 2002	Schedule 3 (items 1-23, 26, 44, 67, 68, 72, 73) and Schedule 5 (items 6-10): (zzq) Schedule 3 (items 28, 30-43, 45-47, 49, 55): (zzq) Schedule 3 (items 66, 69): 19 July 2005 (see s. 2(1)) Schedule 3 (items 70, 71): 20 July 2001 (see s. 2(1)) Schedule 5 (items 1-5): 10 Apr 2003 Remainder: Royal Assent	S. 4 and Sch. 2 (item 4) [see Table A] S. 2(1) (am. by 25, 2004, Sch. 2 [item 27])
as amended by
Customs Legislation Amendment Act (No. 2) 2003	136, 2003	17 Dec 2003	Schedule 1 (item 33): (zzt)	--
Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004	25, 2004	25 Mar 2004	Schedule 2 (item 27): (zzw)	--
Proceeds of Crime (Consequential Amendments and Transitional Provisions) Act 2002	86, 2002	11 Oct 2002	Schedule 6 (items 17-26): 1 Jan 2003 (see s. 2(1) and Gazette 2002, No. GN44)	--
Australian Crime Commission Establishment Act 2002	125, 2002	10 Dec 2002	Schedule 2 (items 33-38): 1 Jan 2003	--
Petroleum (Timor Sea Treaty) Consequential Amendments) Act 2003	10, 2003	2 Apr 2003	Schedule 1 (items 1-52, 54-75, 78-82): 20 May 2002 Remainder: Royal Assent	--
Crimes Legislation Enhancement Act 2003	41, 2003	3 June 2003	Schedule 3 (item 30): (zzr) Schedule 3 (item 42): Royal Assent	Sch. 3 (item 42) [see Table A]
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003	54, 2003	27 June 2003	1 July 2003	Sch. 3 (item 25) [see Table A]
Customs Amendment Act (No. 1) 2003	62, 2003	30 June 2003	Schedule 1: 1 July 2003 Schedule 2: 28 July 2003 (see Gazette 2003, No. S310) Remainder: Royal Assent	--
Customs Legislation Amendment Act (No. 1) 2003	119, 2003	4 Dec 2003	Schedule 1 (items 1-8, 12-26): 19 Dec 2003 (see Gazette 2003, No. S485) Schedule 2: 1 Dec 2002 Schedule 3 (item 10): 1 July 2003 Schedule 3 (items 11, 12): (zzs) Remainder: Royal Assent	Sch. 1 (items 6, 8, 26, 32, 34, 37) and Sch. 3 (items 5, 7, 9, 12) [see Table A] Sch. 3 (item 3) (rep. by 5, 2007, Sch. 7 [item 4])
as amended by
Customs Legislation Amendment (Border Compliance and Other Measures) Act 2007	5, 2007	19 Feb 2007	Schedule 7 (items 3, 4): (see 5, 2007 below)	--
Customs Legislation Amendment Act (No. 2) 2003	136, 2003	17 Dec 2003	Schedule 1 (items 1, 2): (zzt) Schedule 1 (item 3): (zzt) Schedule 1 (items 4-6): (zzt) Schedule 1 (item 7): (zzt) Schedule 1 (items 8-32): 14 Jan 2004 Schedule 1 (items 33A, 34-41): Royal Assent	Sch. 1 (items 2, 32, 37-41) [see Table A]
Legislative Instruments (Transitional Provisions and Consequential Amendments) Act 2003	140, 2003	17 Dec 2003	Schedule 1 (items 17, 18): (zzu)	--
Designs (Consequential Amendments) Act 2003	148, 2003	17 Dec 2003	Schedules 1 and 2: (zzv) Remainder: Royal Assent	--
Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004	25, 2004	25 Mar 2004	Ss. 4-18 and Schedule 2 (items 1-3, 5, 16-26): Royal Assent S. 19 and Schedule 1 (items 1-3, 6-11, 14-25): 19 July 2005 (see s. 2(1)) Schedule 1 (items 4, 5, 12, 13): (zzw) Schedule 2 (item 4): 5 Jan 2003 Schedule 2 (items 6-14): 25 Sept 2004 Schedule 2 (item 15): (zzw)	S. 4 (am. by 105, 2005, Sch. 1 [item 1]) Ss. 5 and 6 (rs. by 105, 2005, Sch. 1 [item 2]) Ss. 7-19 [see Table A]
as amended by
Customs Amendment (Extension of Import Cut‑over Time) Act 2005	105, 2005	24 Aug 2005	24 Aug 2005	--
Australian Federal Police and Other Legislation Amendment Act 2004	64, 2004	22 June 2004	Schedule 2 (item 7): 1 July 2004	--
Bankruptcy Legislation Amendment Act 2004	80, 2004	23 June 2004	Schedule 1 (items 192-194, 212, 213, 215): 1 Dec 2004 (see Gazette 2004, No. GN34)	Sch. 1 (items 212, 213, 215) [see Table A]
Excise and Other Legislation Amendment (Compliance Measures) Act 2004	91, 2004	29 June 2004	Schedule 1 (item 1): (zzx) Schedule 1 (items 2-9): 29 Dec 2004 Schedules 2-4: 30 June 2004 Remainder: Royal Assent	--
Customs Legislation Amendment (Airport, Port and Cargo Security) Act 2004	111, 2004	13 July 2004	Schedules 1 and 5: 14 July 2004 Schedule 2 (items 1, 2, 4) and Schedule 4: 10 Aug 2004 Schedule 2 (items 3, 5): (zzy) Schedule 3 (items 1, 2, 5, 7) and Schedule 6 (items 1-4): 13 Jan 2005 Schedule 3 (item 3): (zzy) Schedule 3 (items 4, 6): (zzy) Schedule 6 (items 5-12): (zzy) Remainder: Royal Assent	S. 4 [see Table A]
US Free Trade Agreement Implementation Act 2004	120, 2004	16 Aug 2004	Schedule 1: 1 Jan 2005 (see s. 2(1) and Gazette 2004, No. GN51)	--
Crimes Legislation Amendment (Telecommunications Offences and Other Measures) Act (No. 2) 2004	127, 2004	31 Aug 2004	Schedule 1 (item 24): 1 Mar 2005 Schedule 5 (items 3-8): 28 Sept 2004	--
Customs Amendment (Thailand‑Australia Free Trade Agreement Implementation) Act 2004	130, 2004	26 Nov 2004	Schedule 1 (items 1-3, 6): 1 Jan 2005 Schedule 1 (items 4, 5, 7, 8): (zzz) Remainder: Royal Assent	--
Customs Amendment Act 2004	133, 2004	9 Dec 2004	Schedule 2: (zzza) Remainder: Royal Assent	Sch. 1 (item 110) [see Table A]
Surveillance Devices Act 2004	152, 2004	15 Dec 2004	15 Dec 2004	Sch. 1 (item 6) [see Table A]
Financial Framework Legislation Amendment Act 2005	8, 2005	22 Feb 2005	S. 4 and Schedule 1 (items 127-133, 496): Royal Assent	S. 4 and Sch. 1 (item 496) [see Table A]
Customs Legislation Amendment (Import Processing Charges) Act 2005	91, 2005	6 July 2005	Schedule 1 (items 1-8): (zzzb)	--
Law and Justice Legislation Amendment (Serious Drug Offences and Other Measures) Act 2005	129, 2005	8 Nov 2005	Schedule 1 (items 14-66, 75, 76): 6 Dec 2005 Schedule 8: Royal Assent	Sch. 1 (items 75, 76) [see Table A]
Anti‑Terrorism Act (No. 2) 2005	144, 2005	14 Dec 2005	S. 4 and Schedule 10 (item 29): Royal Assent Schedule 1 (item 23): 15 Dec 2005	S. 4 [see Table A]
Offshore Petroleum (Repeals and Consequential Amendments) Act 2006	17, 2006	29 Mar 2006	Schedule 2 (items 18-20): 1 July 2008 (see s. 2(1) and F2008L02273)	--
Customs Amendment (Fuel Tax Reform and Other Measures) Act 2006	76, 2006	26 June 2006	1 July 2006	Sch. 1 (item 19) [see Table A]
Maritime Transport and Offshore Facilities Security Amendment (Security Plans and Other Measures) Act 2006	109, 2006	27 Sept 2006	Schedule 3: 27 June 2005	--
Customs Amendment (2007 Harmonized System Changes) Act 2006	119, 2006	4 Nov 2006	4 Nov 2006	--
Customs Legislation Amendment (New Zealand Rules of Origin) Act 2006	166, 2006	12 Dec 2006	1 Jan 2007	Sch. 1 (items 22, 23) [see Table A]
Law and Justice Legislation Amendment (Marking of Plastic Explosives) Act 2007	3, 2007	19 Feb 2007	Schedule 2: 25 Aug 2007	--
Customs Legislation Amendment (Border Compliance and Other Measures) Act 2007	5, 2007	19 Feb 2007	Schedules 1, 3 and 4: 20 Feb 2007 Schedule 2: 19 Mar 2007 Schedule 5: 19 Aug 2007 Schedule 7 (items 3, 4): (zzzc) Remainder: Royal Assent	Sch. 1 (item 6), Sch. 4 (item 7) and Sch. 7 (item 2) [see Table A]
Statute Law Revision Act 2007	8, 2007	15 Mar 2007	Schedule 1 (item 3): (zzzd) Schedule 4 (items 6-12) and Schedule 5: Royal Assent	--
International Trade Integrity Act 2007	147, 2007	24 Sept 2007	Schedule 1 (items 27-37): 24 Mar 2008 Remainder: Royal Assent	Sch. 1 (items 30, 32) [see Table A]
Customs Amendment (Strengthening Border Controls) Act 2008	74, 2008	12 July 2008	Schedule 1: 12 Jan 2009 Schedule 2: 9 Aug 2008 Remainder: Royal Assent	Sch. 1 (item 37) and Sch. 2 (item 22) [see Table A]
Customs Legislation Amendment (Modernising) Act 2008	75, 2008	12 July 2008	Schedule 1: 27 Mar 2009 (see Gazette 2009, No. S57) Schedule 2: 13 July 2008 Schedule 3 (items 1-8, 10-12) and Schedule 4: 9 Aug 2008	Sch. 1 (item 2), Sch. 3 (items 10-12) and Sch. 4 (item 3) [see Table A]
Migration Legislation Amendment Act (No. 1) 2008	85, 2008	15 Sept 2008	Schedule 2 (items 4-9): 15 Mar 2009	Sch. 2 (item 9) [see Table A]
Offshore Petroleum Amendment (Greenhouse Gas Storage) Act 2008	117, 2008	21 Nov 2008	Schedule 3 (items 9-11): 22 Nov 2008	--
Customs Amendment (Australia‑Chile Free Trade Agreement Implementation) Act 2008	127, 2008	27 Nov 2008	Schedule 1: 6 Mar 2009 (see Gazette 2009, No. GN7) Remainder: Royal Assent	Sch. 1 (item 3) [see Table A]
Same‑Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008	144, 2008	9 Dec 2008	Schedule 2 (items 43-52): 10 Dec 2008	Sch. 2 (item 52) [see Table A]
Customs Legislation Amendment (Name Change) Act 2009	33, 2009	22 May 2009	Schedule 2 (items 21-24): 23 May 2009	--
Customs Amendment (Enhanced Border Controls and Other Measures) Act 2009	34, 2009	22 May 2009	Schedule 1, Schedule 2 and Schedule 15: Royal Assent Schedule 3, Schedules 5-9, Schedule 10 (items 1, 2, 4), Schedule 11, Schedule 12 (item 1), Schedule 13, Schedule 14, Schedule 16 and Schedule 17: 19 June 2009 Schedule 4: [see Note 2] Schedule 12 (item 2): (zzze)	Sch. 1 (item 3), Sch. 6 (item 5) and Sch. 10 (item 4) [see Table A]
Customs Amendment (ASEAN‑Australia‑New Zealand Free Trade Agreement Implementation) Act 2009	97, 2009	2 Oct 2009	Schedule 1: [see Note 3 and Table A] Remainder: Royal Assent	Sch. 1 (item 2) [see Table A]

(a)     The Customs (Inter‑State Accounts) Act 1910 was repealed by section 5 of the Statute Law Revision Act 1973.

(b)    The Customs Act 1920, which was expressed to amend section 4 and to insert sections 157A to 157F, was to commence on a day to be fixed by Proclamation. A Proclamation fixing 11 November 1920 as the day of commencement was ineffective as it was published in the Gazette on 12 November 1920. The Customs Act 1920 was later repealed by the Customs Act 1923.

(c)     Section 2 of the Customs Act (No. 2) 1975 provides as follows:

                    2   This Act shall be deemed to have come into operation at the same time as the Customs Tariff (Coal Export Duty) Act 1975, and the provisions of the Principal Act as amended by this Act shall be deemed to have had effect from that time for all purposes, including purposes related to acts and things done under the Principal Act as proposed to be so amended or under regulations in force under the Principal Act.

         Section 2 of the Customs Tariff (Coal Export Duty) Act 1975 provides as follows:

                    2   This Act shall be deemed to have come into operation at the hour of 8 o'clock in the evening by standard time in the Australian Capital Territory on 19 August 1975.

(d)     The Customs Act 1901 was amended by section 3 only of the Administrative Changes (Consequential Provisions) Act 1976, subsection 2(7) of which provides as follows:

                 (7)   The amendments of each other Act specified in the Schedule made by this Act shall be deemed to have come into operation on 22 December 1975.

(e)     The proposed amendments of the Customs Act 1901 made by the Customs Amendment Act 1979 (as amended by the Customs (Detention and Search) Act 1990) were repealed before a date was fixed for their commencement.

(f)      The Customs Amendment Act 1979 was amended by Part III (sections 27 and 28) only of the Customs and Excise Legislation Amendment Act 1985, subsection 2(7) of which provides as follows:

                 (7)   Part III shall be deemed to have come into operation immediately before the commencement of section 3 of the Customs Amendment Act 1979.

(g)     The Customs Amendment Act 1979 was amended by Part III (sections 14 and 15) only of the Customs and Excise Legislation Amendment Act (No. 2) 1985, subsection 2(6) of which provides as follows:

                 (6)   Part III shall come into operation on the day on which section 5 of the Customs Amendment Act 1979 comes into operation.

         Section 5 of the Customs Amendment Act 1979 was repealed before a date was fixed for the commencement.

(h)     The Customs Act 1901 was amended by section 115 only of the Statute Law Revision Act 1981, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(i)      Sections 13 and 14 of the Customs Amendment Act 1981 were repealed by section 33 of the Customs and Excise Legislation Amendment Act (No. 4) 1989 before a date was fixed for their commencement.

(j)      The Customs Act 1901 was amended by Part LXXVII (section 280) only of the Statute Law (Miscellaneous Amendments) Act (No. 2)1982, subsection 2(1) of which provides as follows:

                 (1)   Sections 1, 2, 166 and 195 and Parts III, VI, VII, XVI, XXXVI, XLIV, LI, LIII, LIV, LXI and LXXVII shall come into operation on the day on which this Act receives the Royal Assent.

(k)     Sections 5, 7, 9, 10, 12, 14, 15, 25, 54 and 66 of the Customs and Excise Amendment Act 1982 were repealed by section 33 of the Customs and Excise Legislation Amendment Act (No. 4) 1989 before a date was fixed for their commencement.

         Subsection 70(3) and Schedule 2, Part III of the Customs and Excise Amendment Act 1982 were repealed by section 3 of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1984 before a date was fixed for their commencement.

(l)      The Customs and Excise Amendment Act 1982 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1983, paragraph 2(5)(a) of which provides as follows:

                 (5)   The amendments of the Customs and Excise Amendment Act 1982 made by this Act shall come into operation, or shall be deemed to have come into operation, as the case requires:

                              (a)   in the case of the amendments of section 30 of that Act--on the commencement of that section;

(m)    The Customs and Excise Amendment Act 1982 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1984, subsection 2(10) of which provides as follows:

               (10)   The amendments of the Customs and Excise Amendment Act 1982 made by this Act shall be deemed to have come into operation on 23 September 1982.

(n)     Section 2 of the Diesel Fuel Taxes Legislation Amendment Act 1982 provides as follows:

                    2   This Act shall be deemed to have come into operation at the hour of 8 o'clock in the evening by standard time in the Australian Capital Territory on 17 August 1982.

(p)     The Customs Act 1901 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1983, subsection 2(4) of which provides as follows:

                 (4)   The amendments of the Customs Act 1901 made by this Act shall:

                             (a)   in the case of the amendments of section 131A of that Act--come into operation, or be deemed to have come into operation, as the case requires, on the commencement of the Wildlife Protection (Regulation of Exports and Imports) Act 1982;

                             (b)   in the case of the amendment of subsection 273F(2) of that Act--come into operation on the twenty‑eighth day after the day on which this Act receives the Royal Assent; and

                             (c)   in the case of the other amendments of that Act--be deemed to have come into operation at the hour of 8 o'clock in the evening by standard time in the Australian Capital Territory on 17 August 1982.

         The Wildlife Protection (Regulation of Exports and Imports) Act 1982 came into operation on 1 May 1984 (see Gazette 1984, No. S137).

         In pursuance of paragraph 2(4)(b) the date of commencement was 18 July 1983.

(q)     Subsections 2(1) and (3) of the Customs and Excise Amendment Act 1983 provide as follows:

                 (1)   Subject to this section, this Act shall be deemed to have come into operation at the hour of 8 o'clock in the evening by standard time in the Australian Capital Territory on 23 August 1983.

                 (3)   Section 4 shall come into operation immediately after the commencement of section 25 of the Customs and Excise Amendment Act 1982.

         In pursuance of subsection 2(3) section 25 was repealed by section 33 of the Customs and Excise Legislation Amendment Act (No. 4) 1989 before a date was fixed for the commencement.

(r)     The Customs Act 1901 was amended by subsection 151(2) only of the Public Service Reform Act 1984, subsection 2(4) of which provides as follows:

                 (4)   The remaining provisions of this Act shall come into operation on such day as is, or on such respective days as are, fixed by Proclamation.

(s)     The Customs Act 1901 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1984, subsections 2(1) and (7)-(9) of which provide as follows:

                 (1)   Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.

                 (7)   The amendments of the definition of Australian installation in subsection 4(1) and of paragraph 161A(3)(c) of the Customs Act 1901 made by this Act shall be deemed to have come into operation on 1 January 1983.

                 (8)   If the twenty‑eighth day after the day on which this Act receives the Royal Assent is an earlier day than the day on which section 22 of the Customs and Excise Amendment Act 1982 comes into operation, the amendment of section 96A of the Customs Act 1901 made by this Act shall come into operation on the last‑mentioned day.

                 (9)   If the twenty‑eighth day after the day on which this Act receives the Royal Assent is an earlier day than the day on which section 25 of the Customs and Excise Amendment Act 1982 comes into operation, the amendments of sections 111, 111A and 111D of the Customs Act 1901 made by this Act and the amendment of that Act inserting section 273GAB made by this Act shall come into operation on the last‑mentioned day.

         In pursuance of subsection 2(8) the date of commencement was 2 December 1985 (see Gazette 1985, No. S490).

         In pursuance of subsection 2(9) section 25 was repealed by section 33 of the Customs and Excise Legislation Amendment Act (No. 4) 1989 before a date was fixed for the commencement.

(t)      The Customs Act 1901 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 2) 1984, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.

(u)     Subsections 2(3) and (4) of the Customs and Excise Legislation Amendment Act 1985 provide as follows:

                 (3)   Sections 4, 7, 9, 10, 11, 12, 34, 35, 36 and 44 shall come into operation on such day as is, or on such respective days as are, fixed by Proclamation.

                 (4)   Section 8 shall come into operation on the day on which section 4 of the Customs and Excise Amendment Act 1983 comes into operation. [see (q) above]

         In pursuance of subsection 2(3) sections 4, 7, 9, 10, 11, 12, 34, 36 and 44 were repealed by section 33 of the Customs and Excise Legislation Amendment Act (No. 4) 1989 before a date was fixed for their commencement.

(v)     The Customs Act 1901 was amended by sections 3-13 only of the Customs and Excise Legislation Amendment Act (No. 2) 1985, subsections 2(1)-(5) of which provide as follows:

                 (1)   Sections 1, 2, 3, 8 and 16 shall come into operation on the day on which this Act receives the Royal Assent.

                 (2)   Sections 4,