Customs and Other Legislation Amendment (Australian Border Force) Act 2015 (41 of 2015)

Schedule 1   Amendments of Customs Act

Part 1   Amendments

Customs Act 1901

580   Paragraph 162A(8)(b)

Repeal the paragraph, substitute:

(b) if an undertaking has been given to pay the amount of the duty (if any), GST (if any) and luxury car tax (if any) associated with the import of the goods - the amount may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Comptroller-General of Customs.