Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)

Schedule 1   Streamlining administration

Part 1   Warehouse and excise licensing

Division 1   Main amendments

Customs Act 1901

61   Subsection 101(1)

Omit "he or she shall, as soon as practicable, before the goods are delivered to the warehouse", substitute "the owner must, as soon as practicable, before the goods are delivered to a warehouse".