Customs Act 1901

PART VIII - THE DUTIES  

Division 1 - The Payment and Computation of Duties Generally  

SECTION 131B   LIABILITY OF COMMONWEALTH AUTHORITIES TO PAY DUTIES OF CUSTOMS  

131B(1)   [Effect of legislated exemptions]  

Subject to subsection (2), to the extent that, but for this section, an Act (whether enacted before, on or after 1 July 1987) would:

(a) exempt a particular Commonwealth authority from liability to pay duties of Customs; or

(b) exempt a person from liability to pay duties of Customs in relation to goods for use by a particular Commonwealth authority;

then, by force of this section, the exemption has no effect.

131B(2)   [Enacted after a certain date [  

Subsection (1) does not apply to an exemption if:

(a) the provision containing the exemption is enacted after 30 June 1987; and

(b) the exemption expressly refers to duties of Customs (however described).