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
7 Application
The amendments of subsection 71F(6) of the Customs Act 1901 made by this Part apply in relation to import entries communicated to Customs after the commencement of this Part.