Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 2   Imports

Customs Act 1901

21   Paragraph 162(3)(b)

Repeal the paragraph, substitute:

(b) either:

(i) the goods are exported within a period of 12 months after the date on which the goods were imported, or within such further period as the CEO, on the application of the person who imported the goods, allows; or

(ii) one or more of the circumstances or conditions specified in the regulations apply in relation to the goods;