Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 11
Other amendments
Customs Act 1901
16I
Subsection 132AA(1) (at the end of the table)
Add:
|
4 |
Goods of a kind referred to in paragraph 68(1)(e) that are not covered by item 3 |
Time of delivery of the goods into home consumption |