The Comptroller - General of Customs may, by legislative instrument, impose additional obligations on cargo terminal operators generally if the Comptroller - General of Customs considers the obligations to be necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations; or
(c) for any other purpose.