A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 2   Customs Act 1901

Part 2   Amendments commencing immediately after the GST Act commences

26   Application

The amendment of section 77E of the Customs Act 1901 made by this Part applies in relation to goods entered for home consumption after the commencement of this Part.