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
22 Application
The amendments of section 71B of the Customs Act 1901 made by this Part apply in relation to goods entered for home consumption after the commencement of this Part.
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