Customs Amendment (Fuel Tax Reform and Other Measures) Act 2006 (76 of 2006)

Schedule 1   Amendments

Customs Act 1901

8   After subsection 30(1)

Insert:

(1A) The events for the purposes of subparagraph (1)(a)(v) are as follows:

(a) the dual goods are destroyed in accordance with an imported food inspection advice delivered to the person who has possession of the goods;

(b) excisable goods are manufactured and the dual goods are used in that manufacture;

(c) the dual goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;

(d) the dual goods are exported to a place outside Australia.

(1B) The events for the purposes of subparagraph (1)(a)(vi) are as follows:

(a) excisable goods are manufactured and the excise-equivalent goods are used in that manufacture;

(b) the excise-equivalent goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;

(c) the excise-equivalent goods are exported to a place outside Australia.