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

Add:

; or (c) in respect of a quarter if:

(i) the goods are classified to item 1, 2, 3, 10, 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921; and

(ii) the person is an eligible business entity.