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CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT (No. 4) 1989 No. 5 of 1990 - SECT 19
Application of concession orders
19. Section 269N of the Principal Act is amended:
(a) by omitting from subsections (1), (2), (6) and (7) "date" (wherever
occurring) and substituting "day";
(b) by omitting subsection (3) and substituting the following subsections:
"(3) Subject to subsections (4), (6) and (7), the day to be specified in a
concession order for the purposes of subsection (1) is the day occurring 28
days before the day on which the application for the order was made.
"(3A) Where the Comptroller, at the time of making a decision in respect of an
application for a concession order, is of the opinion:
(a) that he or she would not have been satisfied as required by subsection
269C (1) or (1A) or (1b), whichever is applicable, had the Comptroller
been required to decide the matter on a day 28 days before the day on
which the application was actually made; and
(b) that he or she would have become so satisfied on a later day (in this
subsection called the 'production cessation day') occurring before the
making of the first-mentioned decision; the Comptroller must make a
concession order arising from that application but the day to be
specified in the order for the purposes of subsection (1) is the
production cessation day.
"(3B) Where the Comptroller, at the time of making a decision in respect of an
application for a concession order, is of the opinion: (a) that he or she
would have been satisfied as required by subsection 269C (1) or (1A) or (1B),
whichever is applicable, had the Comptroller been required to decide the
matter on a day 28 days before the day on which the application was actually
made; and
(b) that he or she would have ceased to be so satisfied on a later day (in
this subsection called the 'production commencement day') occurring
before the making of the first-mentioned decision; the Comptroller
must make a concession order arising from the application but the
order has effect only until the end of the day before the production
commencement day.".
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