Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024 (F2024L00728)

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies - 4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products - 12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies - 4 years after the day when the relevant by-law is made; or

(b) if the application relates to goods that are tobacco products - 12 months after the day when the relevant by-law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products - within 4 years after the day when the excise duty is paid.