141Amendments made by the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025

141 Amendments made by the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025

(1) The amendments of sections 115 and 119 made by Part 1 of Schedule 1 to the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025 apply in relation to the following: (a) a failure on or after the commencement of that Part to provide facilities and assistance to an auditor as required by section 271 of the Act; (b) a request made by an auditor under paragraph 272(1)(a) of the Act on or after the commencement of that Part. (2) The amendment of section 125 made by Part 1 of Schedule 1 to the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025 applies in relation to an audit that is completed or ends on or after the commencement of that Part. (3) The amendment of section 74J made by Part 2 of Schedule 1 to the Export Control Legislation Amendment (Tariff Rate Quotas) Rules 2025 applies in relation to the quota year beginning on 1 January 2026 and each later quota year.