Commonwealth Consolidated Acts

CUSTOMS LEGISLATION AMENDMENT (APPLICATION OF INTERNATIONAL TRADE MODERNISATION AND OTHER MEASURES) ACT 2004 - SECT 11

    In relation to a return that a person is required to give Customs under subsection 70(7) of the Customs Act 1901 :

  (a)   a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and

  (b)   a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.