2AInterpretation

2A Interpretation

(1) In this Act, unless the contrary intention appears:

Collector has the same meaning as it would have if the Customs Act were incorporated and read as one with this Act.

Comptroller means the Comptroller‑General of Customs.

Customs has the same meaning as in the Customs Act.

Customs Act means the Customs Act 1901.

customs duty means duty of Customs:

(a) imposed by the Customs Tariff Act 1987;
(b) demanded or collected in pursuance of:
(i) a Customs Tariff Proposal introduced into the House of Representatives; or
(ii) a notice published in the Gazette in accordance with section 273EA of the Customs Act; or
(c) imposed by the Customs Tariff (Anti‑Dumping) Act 1975.

import means import into Australia.

owner:

(a) in relation to any goods, includes any person (other than an officer of Customs) being or holding himself out to be the owner, importer, exporter, consignee, agent, or person possessed of, or beneficially interested in, or having any control of, or power of disposition over, the goods; and
(b) in relation to goods, being a ship or aircraft, includes every person acting as agent for the owner or to receive freight or other charges payable in respect of the ship or aircraft.

(2) In this Act: (a) a reference to imported goods entered for home consumption includes a reference to goods that are imported after having been entered for home consumption in the manner referred to in paragraph 2B(1)(b); and (b) a reference to the entry for home consumption of imported goods includes a reference to the entry for home consumption, in the manner referred to in paragraph 2B(1)(b), of goods that are imported after having been so entered; and other grammatical forms of those phrases have corresponding meanings. (3) For the purposes of the application of this Act at any time after the commencement of any of the provisions (the amending provisions) to which subsection 2(3) of the Customs and Excise Legislation Amendment Act 1992 applies, this Act has effect as if references to provisions of, or things happening under, the Customs Act were references to corresponding provisions of, or corresponding things happening under, the Customs Act as amended by the amending provisions.