Customs Amendment (Collecting Tobacco Duties at the Border) Act 2018 (131 of 2018)

Schedule 1   Amendments

Part 2   Application and transitional provisions

16   Transitional provision - warehouse licence renewals

(1) This item applies to a warehouse licence that is in force under section 83 of the Customs Act 1901 immediately before the commencement of this item.

(2) The Comptroller-General of Customs must not renew the warehouse licence under section 84 of that Act if the only goods that are warehoused in the warehouse are tobacco products.


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).