Biosecurity (Consequential Amendments and Transitional Provisions) Regulation 2016 (F2016L00717)
Schedule 2 Consequential amendments
Customs Regulation 2015
10 Clause 1 of Schedule 6 (table item 4)
Repeal the item, substitute:
|
4 |
Duty has been paid or is payable on goods in relation to which: (a) all of the following apply: (i) the goods have deteriorated or been damaged or destroyed while undergoing treatment under the Biosecurity Act 2015 or the Quarantine Act 1908, as in force before 16 June 2016; (ii) the deterioration, damage or destruction is directly or indirectly attributable to the treatment; (iii) the goods were subject to customs control under the Act at the time of the treatment; or (b) both of the following apply: (i) the goods were destroyed under the Biosecurity Act 2015 or the Quarantine Act 1908, as in force before 16 June 2016; (ii) the goods were subject to customs control under the Act at the time they were destroyed. |
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