Taxation Laws Amendment (Excise Arrangements) Act 2001 (25 of 2001)

Schedule 7   Amendment of other Acts

Customs Administration Act 1985

1   Section 3 (definition of law of customs or excise)

Repeal the definition, substitute:

law of customs means:

(a) this Act; or

(b) any other Act of which the CEO has the general administration; or

(c) if the CEO has the general administration of a particular provision or provisions only of an Act - that provision or those provisions; or

(d) if the CEO has the general administration of an Act, or of a particular provision or provisions of an Act, only in so far as that Act, or that provision or those provisions, relates or relate to a particular matter or matters - that Act, or that provision or those provisions, in so far as that Act, or that provision or those provisions, relates or relate to that matter or those matters; or

(e) any instrument (including rules, regulations, by-laws or determinations) under this Act, under an Act to which paragraph (b) applies, under a provision to which paragraph (c) applies or under an Act or provision referred to in paragraph (d) in so far as it relates to a matter so referred to.