A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 2   Customs Act 1901

Part 2   Amendments commencing immediately after the GST Act commences

19   Application

The amendment of section 70 of the Customs Act 1901 made by this Part applies in relation to goods delivered for home consumption after the commencement of this Part.