Customs Amendment (Collecting Tobacco Duties) Regulations 2019 (F2019L00350)
Schedule 1 Amendments
Customs Regulation 2015
1 Subsection 109(2) (after table item 5)
Insert:
|
5A |
A circumstance mentioned in item 20 or 21 of the table in clause 1 of Schedule 6. |
Within 4 years after the day on which the duty was paid. |