Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 39

39. Section 214AA of the Principal Act is amended:

   (a)  by omitting paragraphs (1)(a) and (b) and substituting the following
        paragraphs:

"(a) a person has been authorised:

        (i)    to take goods into home consumption, to warehouse goods, or to
               tranship goods, under section 71B; or

        (ii)   to deal with goods under section 114C; and

   (b)  the Comptroller or Collector has reasonable grounds to believe that
        there are on any premises, other than residential premises, occupied
        by that person in the course of his or her business, commercial
        documents relating to information supplied in connection with an entry
        of those goods under section 71A or section 114;";

   (b)  by omitting paragraph (1)(c) and substituting the following paragraph:

"(c) may, at all reasonable times within 5 years after the goods have been so
entered, enter and remain on those premises;".