Commonwealth Consolidated Regulations

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CUSTOMS REGULATION 2015 - REG 42

Revocation of permission

  (1)   This section is made for subsection   96A(13) of the Act.

  (2)   Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:

  (a)   that a condition:

  (i)   to which the permission is subject; and

  (ii)   that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;

    has not been complied with;

  (b)   that revocation of the permission is necessary:

  (i)   for the protection of the revenue; or

  (ii)   for ensuring compliance with the Customs Acts.


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