Customs Act 1901
The Comptroller-General of Customs may, by legislative instrument, impose additional obligations on cargo handlers generally if the Comptroller-General of Customs considers the obligations to be necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations; or
(c) for any other purpose.
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