A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 2   Customs Act 1901

Part 1   Amendments commencing on Royal Assent

15   Application

The amendments of section 162A of the Customs Act 1901 made by this Part apply in relation to the delivery of goods after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.