Documentary export entries and documentary withdrawal of export entries
91 Documentary export entries and documentary withdrawal of export entries
This section is made for subsection 119D(1) of the Act.
A documentary export entry may be sent to an officer by giving the document to a person employed at an authorised Australia Post outlet, for delivery to the Department.
A documentary withdrawal of an export entry may be sent to an officer by:
sending the document to the Department by fax at a fax number specified by a Collector for the purpose; or
posting the document by pre‑paid post to a postal address specified by a Collector for the purpose.
The officer mentioned in subsection (2) or (3) must promptly apply a stamp to the document denoting the time when the officer received it.
A document to which a stamp has been applied under subsection (4) is taken to have been communicated to the Department at the time of receipt denoted by the stamp.
This Act’s bill:Explanatory statement
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