Commonwealth Numbered Acts

Customs and Excise Amendment Act 1982 No. 81 of 1982 - SECT 68

68. Section 277 of the Principal Act is amended-

   (a)  by inserting ''where the price for the goods includes duty,'' after
        ''Secondly,''; and

   (b)  by adding at the end thereof the following sub-section:

''(2) For the purposes of section 132, goods to which sub-section (1) of this
section applies on which duty has not been paid shall be taken to have been
entered for home consumption on the day on which the goods are sold by the
Collector.''.