Customs and Other Legislation Amendment (Australian Border Force) Act 2015 (41 of 2015)
Schedule 1 Amendments of Customs Act
Part 1 Amendments
Customs Act 1901
580 Paragraph 162A(8)(b)
Repeal the paragraph, substitute:
(b) if an undertaking has been given to pay the amount of the duty (if any), GST (if any) and luxury car tax (if any) associated with the import of the goods - the amount may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Comptroller-General of Customs.
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