Customs and Other Legislation Amendment (Australian Border Force) Act 2015 (41 of 2015)
Schedule 1 Amendments of Customs Act
Part 2 Saving and transitional provisions
919 Provisions relating to excise-equivalent goods
A return given to Customs before the commencement of this item under section 105C of the Customs Act 1901 is taken on and after that commencement to have been a return given to the Department under that section as amended by this Schedule.