Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)
Schedule 1 Streamlining administration
Part 1 Warehouse and excise licensing
Division 1 Main amendments
Customs Act 1901
61 Subsection 101(1)
Omit "he or she shall, as soon as practicable, before the goods are delivered to the warehouse", substitute "the owner must, as soon as practicable, before the goods are delivered to a warehouse".
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