Customs Amendment (Strengthening and Modernising Licensing and Other Measures) Act 2024 (79 of 2024)

Schedule 1   Amendments

Part 11   Refund of charges

Customs Act 1901

194   At the end of section 87A

Add:

(2) If subsection (1) applies and the former holder has paid the warehouse licence charge in respect of the renewal of the licence for the following financial year, the former holder is entitled to a refund of the full amount of that charge.


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).