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

Schedule 2   Imports

Customs Act 1901

24   Paragraph 162A(5A)(b)

Repeal the paragraph, substitute:

(b) the goods are not exported before the end of:

(i) 31 December 2000; or

(ii) if the CEO specifies a later day on the application of the person who imported the goods and the person who gave the security or undertaking with respect to the goods - that later day;

and none of the circumstances or conditions specified in the regulations mentioned in paragraph (5)(b) apply in relation to the goods.