Customs Act 1901
PART VIII
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THE DUTIES
Division 1
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The Payment and Computation of Duties Generally
SECTION 131B
LIABILITY OF COMMONWEALTH AUTHORITIES TO PAY DUTIES OF CUSTOMS
131B(1)
[Effect of legislated exemptions]
(a) exempt a particular Commonwealth authority from liability to pay duties of Customs; or
(b) exempt a person from liability to pay duties of Customs in relation to goods for use by a particular Commonwealth authority;
(a) the provision containing the exemption is enacted after 30 June 1987; and
(b) the exemption expressly refers to duties of Customs (however described).
Subject to subsection (2), to the extent that, but for this section, an Act (whether enacted before, on or after 1 July 1987) would:
(a) exempt a particular Commonwealth authority from liability to pay duties of Customs; or
(b) exempt a person from liability to pay duties of Customs in relation to goods for use by a particular Commonwealth authority;
then, by force of this section, the exemption has no effect.
131B(2) [Enacted after a certain date [Subsection (1) does not apply to an exemption if:
(a) the provision containing the exemption is enacted after 30 June 1987; and
(b) the exemption expressly refers to duties of Customs (however described).
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