Commonwealth Consolidated Acts Commonwealth Consolidated ActsRegulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a) are exported to the territory of Indonesia; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of Indonesia.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter of goods.