EXCISE REGULATION 2015
PART 5
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DUTY FREE SHOPS
Division 2
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Permission for outwards duty free shops
SECTION 28
28
MATTERS TO BE TAKEN INTO ACCOUNT
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OFF-AIRPORT DUTY FREE SHOP
For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off-airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.
For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off-airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.
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