51AGoods brought into Australia on a temporary basis

#### 51A Goods brought into Australia on a temporary basis (1) Tax is not payable on a dealing that is a local entry of goods if: (a) subsection 162(1) of the Customs Act 1901 applies to the goods; and (b) a Collector has been given a security or an undertaking, to the satisfaction of the Collector, for the payment of an amount equal to the sales tax that would otherwise have been payable for the dealing; and (c) the Collector has granted permission under that subsection to take delivery of the goods; and (d) the applicable provisions of regulations made under section 162 of that Act are complied with. (2) A security or an undertaking given under paragraph (1)(b) in respect of a dealing with goods may be enforced according to its tenor if: (a) the goods have been dealt with in a manner that is not in compliance with subsection (1); or (b) the goods are exported, otherwise than in accordance with subregulation 124(3) of the Customs Regulations; or (c) the goods are not exported within the time provided under subsection 162(3) of the Customs Act 1901. A security must be returned to the person who gave it, and an undertaking may not be enforced, if the goods are exported and none of the above paragraphs apply. (3) Tax is not payable on a dealing that is a local entry of goods if: (a) subsection 162A(1) of the Customs Act 1901 applies to the goods; and (b) the Chief Executive Officer of Customs has accepted a security or an undertaking for the payment of an amount equal to the sales tax that would otherwise have been payable for the dealing; and (c) a Collector has granted permission under subsection 162A(2) of that Act to take delivery of the goods. (4) A security or an undertaking given under paragraph (3)(b) in respect of a dealing with goods may be enforced according to its tenor if: (a) the goods are dealt with in a manner inconsistent with subregulation 125B(1) of the Customs Regulations without the consent of the Chief Executive Officer of Customs; or (b) paragraph 162A(5)(a) or (b) of the Customs Act 1901 applies to the goods. A security must be returned to the person who gave it, and an undertaking may not be enforced, if the goods are exported and neither of the above paragraphs apply. (5) Tax is not payable on a dealing that is a local entry of goods if the goods are specified in an instrument in force under subregulation 125A(2) of the Customs Regulations unless the goods are dealt with in a manner inconsistent with subregulation 125B(2) of the Customs Regulations. (6) In this section: > Collector means a Collector for the purposes of the Customs Act 1901.