A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Schedule 15 - Transitional arrangements  

Note:

See regulation 200-0.00 .

Part 2 - Amendments made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015  

102   Verification of export  

(1)    
Arrangements agreed to by the Chief Executive Officer of Customs as mentioned in subregulation 168-5.10(4) of these Regulations and in force immediately before 1 July 2015 continue in force on and after that day as if they had been arrangements agreed to by the Comptroller-General of Customs.

(2)    
Documentary evidence given to the Chief Executive Officer of Customs under subregulation 168-5.10C(3) of these Regulations before 1 July 2015 is taken on and after that day to have been documentary evidence given to the Comptroller-General of Customs.