Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)

Schedule 1   Streamlining administration

Part 1   Warehouse and excise licensing

Division 3   Application and transitional provisions

170   Application and transitional provisions - amendment of the Customs Act 1901

(1) Except as is otherwise provided by this item, the amendments of the Customs Act 1901 made by this Part apply in relation to:

(a) any warehouse licence that is granted on or after the commencement of this item on an application made on or after that commencement; and

(b) an excise-equivalent warehouse licence that is varied on or after that commencement.

(2) Sections 80 and 81 of the Customs Act 1901, as amended by this Part, apply in relation to an application for a warehouse licence made on or after the commencement of this item.

(3) Paragraph 80(1)(g) of the Customs Act 1901, as in force immediately before the commencement of this item, does not apply in relation to an application for an excise-equivalent warehouse licence if the application is made but not decided before that commencement.

(4) Section 81B of the Customs Act 1901, as amended by this Part, applies in relation to an application to vary a warehouse licence if the application is made on or after the commencement of this item, whether the licence is granted before, on or after that commencement.

(5) Paragraph 81B(2)(e) of the Customs Act 1901, as in force immediately before the commencement of this item, does not apply in relation to an application to vary an excise-equivalent warehouse licence if the application is made but not decided before that commencement.

(6) Subsections 83(1A) to (1C), and sections 84, 86, 87 and 87B, of the Customs Act 1901, as amended by this Part, apply on and after the commencement of this item in relation to a warehouse licence that is in force on or after that commencement, whether the licence is granted before, on or after that commencement.

(7) Subsection 85(2A) of the Customs Act 1901, as amended by this Part, applies to the grant of an excise-equivalent warehouse licence on or after the commencement of this item, even if the licence was applied for before that commencement.

(8) A place specified or described in a warehouse licence that is in force immediately before the commencement of this item is taken, on and after that commencement, to be and always to have been covered by the licence for all purposes (subject to any variation of the licence on or after that commencement).

(9) Regulations made for the purposes of subsection 102A(3) of the Customs Act 1901 that were in force immediately before the commencement of this item continue in force (and may be dealt with) as if they had been made for the purposes of paragraph 102A(3A)(b) of that Act, as amended by this Act.