CTHIn ForceLegislation
Excise Regulation 2015
28Matters to be taken into account—off‑airport duty free shop
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28 Matters to be taken into account—off‑airport duty free shop
For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.