(1) This section applies if:
(a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product ) at an off - airport duty free shop; and
(b) the delivery and export of the LAG product is the subject of a permission under subsection 96A(2) of the Act; and
(c) the permission is subject to a condition set out in section 50, 51, 53 or 54 of this instrument; and
(d) the person deals with the LAG product in accordance with an arrangement (known as a "sealed bag arrangement") that:
(i) is administered by the Australian Taxation Office and the Department; and
(ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005 .
(2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 44(1) to (3) and Subdivisions B and C of Division 4.