Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - SECT 14

14. Section 4 of the Principal Act is amended:
(a) by omitting from subsection (1) the definition of " 'Officer' or 'Officer
of Customs' " and substituting the following definitions:

" 'Officer' means an officer of Customs;
'Officer of Customs' means a person:

   (a)  employed in the Customs; or

   (b)  authorised in writing by the Comptroller to perform all of the
        functions of an officer of Customs;
and includes:

   (c)  in relation to a provision of an Excise Act, a person authorised in
        writing by the Comptroller to perform the functions of an officer of
        Customs under that provision; or

   (d)  in relation to a power conferred by a provision of an Excise Act, a
        person authorised in writing by the Comptroller to perform the
        functions of an officer of Customs in relation to the exercise of that
        power;".