Customs Legislation Amendment (Modernising) Act 2008 (75 of 2008)

Schedule 3   Recovery of duty

Part 2   Application and transitional provisions

11   Transitional - item 4

(1) This item applies to a demand made under section 165 of the old law.

(2) Section 165 of the new law has effect, on and after the commencement time, as if the demand were a demand made under, and in accordance with, that section.

(3) In this item:

commencement time means the time at which item 4 of this Schedule commences.

new law means the Customs Act 1901 as amended by item 4 of this Schedule.

old law means the Customs Act 1901 as in force before the commencement time.