Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 (74 of 2006)
Schedule 1 Amendments
Part 1 Amendments
Excise Act 1901
51 At the end of section 54
Add:
(3) If excisable goods are delivered to a relevant traveller (within the meaning of section 61E) under a permission under that section, then, despite subsection (1) of this section, the relevant traveller (and no-one else) is liable to pay excise duty on the goods.
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