Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 (74 of 2006)

Schedule 1   Amendments

Part 1   Amendments

Excise Act 1901

55   After section 59A

Insert:

59AA Payment of duty by relevant travellers

(1) Excise duty on goods payable by a relevant traveller under subsection 54(3) must be paid at the rate in force at the time the goods are taken by the relevant traveller for reporting to an officer of Customs doing duty in relation to clearance through Customs of the personal baggage of the relevant traveller.

(2) The excise duty is due and payable at that time.

Note: For provisions about collection and recovery of the duty, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.

(3) In this section:

officer of Customs has the same meaning as in section 61E.

relevant traveller has the same meaning as in section 61E.