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 30
REVOCATION OF PERMISSION
30(1)
This section is made for subsection 61D(13) of the Act.
30(2)
Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:
(a) that a condition:
(b) that revocation of the permission is necessary:
This section is made for subsection 61D(13) of the Act.
30(2)
Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:
(a) that a condition:
(i) to which the permission is subject; and
has not been complied with;
(ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;
(b) that revocation of the permission is necessary:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Excise Acts.
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