Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)
Schedule 1 Streamlining administration
Part 3 The Excise and Excise-Equivalent Warehouse Licences Register
Division 1 Amendments
Customs Act 1901
187 At the end of Part V
Add:
102AB Disclosure of excise-equivalent warehouse licence information
An officer of Customs must disclose information relating to an excise-equivalent warehouse licence (within the meaning of this Part) to a taxation officer if the officer of Customs reasonably believes that the disclosure is necessary for the purposes of the Commissioner of Taxation performing a function or exercising a power in relation to the register established under subsection 40(1) of the Excise Act 1901.
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