Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (40 of 2023)

Schedule 4   Aligning excise and customs reporting with other indirect taxes

Customs Act 1901

1   Subsection 4(1)

Insert:

quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.

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