Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For paragraph 72(1)(b) of the Act, the prescribed period is that period ending on:
(a) the day after the day on which the goods were imported; or
(b) if the day mentioned in paragraph (a) is not a working day--the next subsequent day that is a working day.
(2) For subparagraphs 72(4)(b)(i) and (ii) of the Act, the period is 2 months.
"working day" means a day when an officer is to be available under section 12, to perform the function of receiving an entry in relation to goods in the relevant State or Territory.