EXCISE REGULATIONS 1925 (REPEALED)
This regulation applies if:
(a) on or after 31 March 2007, a person purchased a liquid, aerosol, gel, cream or paste (a LAG product ) as a duty free item in an off-airport duty free shop; and
(b) the delivery and export of the LAG product was the subject of a permission under subsection 61D(2) of the Act; and
(c) the permission was subject to a condition set out in:
(i) paragraph 79(7)(h) , (j) , (k) or (n) ; or
(ii) subparagraph 79(7)(m)(i) , (ii) or (iii) ; and
(d) the person dealt with the LAG product in accordance with an arrangement (an " interim sealed bag arrangement " ) that:
(i) was implemented by the Australian Taxation Office and the Australian Customs Service or the Australian Customs and Border Protection Service on or after 31 March 2007; and
(ii) was consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005 as in force on 30 September 2007.
79A(2)
The delivery and export of the LAG product is taken to have complied with the conditions in subregulation 79(7) .
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