s 126ANB
In forceRecord keeping obligations
Volume 1s 1-126C
Part VIThe exportation of goods
Division 4HExportation of goods to Japan
126ANB Record keeping obligations
Regulations may prescribe record keeping obligations
(1)
The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a)
are exported to Japan; and
(b)
are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Japan.
On whom obligations may be imposed
(2)
Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
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