Customs Legislation Amendment Act (No. 2) 2003 (136 of 2003)

Schedule 1   Trade modernisation

Part 4   False and misleading statements

Customs Act 1901

17   At the end of section 240AB

Add:

(8) To avoid doubt, this section does not affect the operation of section 240.

Note: Section 240 requires owners of imported or exported goods, and certain persons who deal with such goods, to keep for 5 years relevant commercial documents relating to the goods.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).