s 101
In forceCircumstances in which duty is not payable
Part 12The duties
Division 4Delivery of goods on giving of security or undertaking
101 Circumstances in which duty is not payable
For subparagraph 162(3)(b)(ii) of the Act, the circumstance is that the goods have no value because:
(a)
they have been accidentally damaged or destroyed; or
(b)
if the goods are an animal—it has died, or has been destroyed, because of an accident or illness.
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