Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Schedule 2—Powers of officers

Schedule 2 Powers of officers

   

Customs Act 1901

1  Subsection 183UA(1) (paragraph (b) of the definition of authorised person )

Omit “paragraph (a)”, substitute “subparagraph (a)(i)”.

2  Subsection 183UA(1) (paragraph (c) of the definition of authorised person )

Omit “paragraph (c)”, substitute “subparagraph (a)(ii) or paragraph (b)”.

3  Subsection 183UA(1) (definition of forfeited goods )

Repeal the definition, substitute:

forfeited goods means:

                     (a)  goods described as forfeited to the Crown under:

                              (i)  section 228, 228A, 228B, 229, 229A or 230 of this Act; or

                             (ii)  section 7, 10, 11 or 13 of the Commerce (Trade Descriptions) Act 1905 ; or

                     (b)  tobacco forfeited to the Crown under paragraph 116(1)(aa) of the Excise Act 1901 in respect of an offence committed against a provision in Subdivision 308-A in Schedule 1 to the Taxation Administration Act 1953 .

4  Subsection 183UA(1) (at the end of the definition of offence )

Add:

               ; or (d)  an offence against a provision in Subdivision 308-A in Schedule 1 to the Taxation Administration Act 1953 .

5  Subparagraph 210(1)(a)(vi)

Omit “and”.

6  At the end of paragraph 210(1)(a)

Add:

                           (vii)  an offence against a provision in Subdivision 308-A in Schedule 1 to the Taxation Administration Act 1953 ; and

7  Application provision

The amendments made by this Schedule apply in relation to offences committed against a provision in Subdivision 308-A in Schedule 1 to the Taxation Administration Act 1953 on or after the commencement of this item.