Commonwealth Numbered Acts

Customs and Excise Amendment Act 1982 No. 81 of 1982 - SECT 7

7. Section 40AA of the Principal Act is amended-

(a) by omitting from sub-section (1) ''A Collector'' and substituting
''Subject to the regulations (if any), a Collector'';

(b) by omitting from sub-section (1) ''until the permission is revoked'' and
substituting ''subject to sub-sections (8) and (9)'';

(c) by omitting from sub-section (2) ''A Collector'' and substituting
''Subject to the regulations (if any), a Collector'';

   (d)  by inserting in sub-section (2) '', subject to sub-sections (8) and
        (9),'' after ''specified, and'';

   (e)  by omitting sub-section (3) and substituting the following
        sub-sections:

''(3) Without limiting the matters that may be prescribed in regulations
referred to in sub-section (1) or (2), those regulations may-

   (a)  prescribe circumstances in which permission under sub-section (1) or
        (2), as the case may be, may be given; or

   (b)  prescribe matters to be taken into account by a Collector when
        deciding whether to give permission under sub-section (1) or (2), as
        the case may be.

''(3A) A Collector may, when giving permission under sub-section (1) or (2) or
at any time while a permission under sub-section (1) or (2) is in force,
impose conditions in respect of the permission, being conditions prescribed by
the regulations or conditions that, in the opinion of the Collector, are
necessary for the protection of the revenue or for the purpose of ensuring
compliance with the Customs Acts, and may, at any time, revoke, suspend or
vary, or cancel a suspension of, a condition so imposed.

''(3B) A condition imposed in respect of a permission under sub-section (1) or
(2), or a revocation, suspension, or variation, or a cancellation of a
suspension, of such a condition, takes effect when notice, in writing, of the
condition or of the revocation, suspension or variation or of the cancellation
of the suspension is served on the person to whom the permission has been
given or at such later time (if any) as is specified in the notice.

''(3C) A condition imposed in respect of a permission under sub-section (1) or
(2), or a revocation, suspension or variation, or a cancellation of a
suspension, of such a condition may relate to all goods to which the
permission relates or to particular goods to which the permission relates and
may apply either generally or in particular circumstances.'';

   (f)  by omitting from sub-section (4) ''a requirement specified in the
        permission'' and substituting ''a condition in respect of the
        permission'';

   (g)  by omitting from paragraph (4) (b) ''requirement'' and substituting
        ''condition''; and

   (h)  by adding at the end thereof the following sub-sections:

''(8) A Collector may, in accordance with the regulations, revoke a permission
under sub-section (1) or (2) in relation to such of the goods to which the
permission relates as have not been moved or to some of those goods.

''(9) Without limiting the powers of a Collector under, or the matters that
may be prescribed in regulations referred to in, sub-section (8), where-

   (a)  permission has been given under sub-section (1) or (2) for the removal
        of goods that have been, or are to be, imported, being removal from
        the port or airport at which they have been, or are to be, discharged
        to a place outside the State or Territory in which that port or
        airport is situated; and

   (b)  an entry in respect of the goods or some of the goods is given under
        section 36 or 37 to a Collector other than a Collector for that place
        within the meaning of section 36,

the permission is, by force of this sub-section, revoked in relation to the
goods in respect of which the entry was given.''.