21Dealing with goods brought into Australia on a temporary basis

#### 21 Dealing with goods brought into Australia on a temporary basis (1) For subsection 162A(4) of the Act, if goods are brought into Australia on a temporary basis without payment of duty, the person to whom the goods are delivered must not, except with the consent of a Collector, do any of the following in relation to the goods: (a) lend, sell, pledge, mortgage, hire, give away or exchange the goods; (b) part with possession of the goods; (c) otherwise dispose of the goods; (d) alter the goods in any way. (2) Applications may be made to the Administrative Review Tribunal for review of decisions of the Collector to refuse to give consent under subsection (1).