(1) The Minister must cause an independent review of:
(a) the operation of this Act; and
(b) relevant provisions of customs and excise legislation; and
(c) the extent to which the objects set out in section 3 have been achieved;
to be undertaken within 4 years after the commencement of this Act and thereafter at intervals of not longer than 4 years.
(2) The persons who undertake such a review must give the Minister a written report of the review.
(3) The Minister must cause a copy of each report to be tabled in each House of the Parliament within 15 sitting days of that House after its receipt by the Minister.
(4) In this section:
"independent review" means a review undertaken by 2 or more persons who:
(a) in the Minister's opinion possess appropriate qualifications to undertake the review; and
(b) include one or more persons who are not APS employees.