Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (40 of 2023)

Schedule 4   Aligning excise and customs reporting with other indirect taxes

Customs Act 1901

4   After paragraph 69(8)(d)

Insert:

(da) if a person is an eligible business entity and the person's permission applies in respect of a quarter - the condition that the person give the Collector a return, by way of a document or electronically, on or before:

(i) for a quarter ending on 31 March, 30 June or 30 September - the 28th day after the end of the quarter; and

(ii) for a quarter ending on 31 December - the 28th day of the February after the end of the quarter;

providing particulars in accordance with section 71K or 71L in relation to the excise equivalent goods that have, during the quarter, been delivered into home consumption under the permission;