Commonwealth Numbered Acts

CASH TRANSACTION REPORTS AMENDMENT ACT 1991 No. 188 of 1991 - SECT 7

7. Section 15 of the Principal Act is amended:

   (a)  by inserting after subsection (7A) the following subsections:

"(7B) For the purposes of paragraph (7A)(a), the time at which currency is
brought into Australia by a person is:

   (a)  if the person:

   (i)  transfers the currency into Australia when a passenger on an aircraft
        or ship; and

   (ii) after disembarking, goes through an area set apart for customs
        officers to examine the passports and personal baggage of, and perform
        other duties in respect of, disembarking passengers and for such
        passengers to collect personal baggage - as soon as the person reaches
        the place in that area at which customs officers examine personal
        baggage or, if the person does not go to that place, when the person
        leaves that area; or

   (b)  in any other case - the first opportunity after arrival in Australia
        that the person has to give the report under this section.

"(7C) For the purposes of paragraph (7A)(a), the time at which currency is
taken out of Australia by a person is:

   (a)  if the person:

   (i)  transfers the currency out of Australia when a passenger on an
        aircraft or ship; and

   (ii) before embarking, goes through an area set apart for customs officers
        to examine the passports of, and perform other duties in respect of,
        embarking passengers - when the person is at the place in that area at
        which customs officers examine passports; or

   (b)  in any other case - as soon as the person reaches the customs officer
        who is to examine the person's passport in relation to the person
        leaving Australia or, if there is no such examination, the last
        opportunity before leaving Australia that the person has to give the
        report under this section.";

   (b)  by inserting after subsection (8) the following subsections:

"(8A) For the purposes of this section, if a person:

   (a)  arranges to leave Australia as a passenger on an aircraft or ship; and

   (b)  for the purpose of leaving Australia, goes towards an aircraft or ship
        through an area described in paragraph (7C)(a); and

   (c)  either:

   (i)  takes currency into that area; or

   (ii) has currency in his or her personal baggage; and

   (d)  does not give a report about the currency when at the place described
        in that paragraph; the person is taken to have transferred the
        currency out of Australia.

"(8B) Subparagraph (8A)(c)(i) does not apply to an amount of currency if the
person:

   (a)  informs a customs officer at the place described in paragraph (7C)(a)
        of an intention to spend that amount before embarking; and

   (b)  spends that amount before embarking.".