South Australian Current Regulations South Australian Current Regulations (1) Subject to this
regulation, the duties imposed on an importer under regulation 59, 61, 64,
Division 4 of Chapter 5 Part 1 or regulation 232 of these
regulations do not apply to or in relation to the importing of any plant,
substance or structure (including with respect to carrying out any
calculations, analysis, testing or examination or with respect to the
provision of any information) if the importer commenced (or commenced and
completed) any steps constituting the importation of the plant, substance or
structure before the relevant day.
(a)
subregulation (1) applies in relation to the importing of any particular
plant, substance or structure; and
(b) the
importer would, if the revoked regulations were still in operation, be subject
to the operation of a provision of the revoked regulations imposing a duty
that corresponds to a duty of a kind imposed under a provision referred to in
subregulation (1),
then—
(c) the
importer must comply with the relevant requirements of those provisions as if
the revoked regulations were in operation; and
(d) if
the importer fails to comply with paragraph (c), then action may be
brought against the importer (including by the undertaking of a prosecution)
as if the revoked regulations were still in operation.
(3) If an importer
commenced any process associated with the importing of any plant, substance or
structure before the relevant day but has not completed the importing by the
first anniversary of the relevant day, then the importer will, in relation to
the importing of the plant, substance or structure, cease to have the benefit
of subregulation (1) and the importer must comply with the requirements
of these regulations in relation to the duties of an importer (as if these
regulations had been in operation at the time that the importer commenced this
process).