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

Schedule 2   Customs Act 1901

Part 3   Amendment commencing after Schedule 2 to the Customs Legislation Amendment Act (No. 2) 1999

32   Application

The amendment of subsection 71F(6) of the Customs Act 1901 made by this Part applies in relation to import entries communicated to Customs after the commencement of this Part.