Commonwealth Consolidated Regulations

CUSTOMS REGULATION 2015 - REG 98

    For subsection   161K(2) of the Act, a Collector signifies acceptance of an estimate of the value of goods by:

  (a)   giving an authority to deal with the goods under section   71 of the Act; or

  (b)   giving an authority mentioned in subsection   71C(4) or 71DJ(4) of the Act.