6BDelivery of goods on giving general security or undertaking for payment of tax

6B Delivery of goods on giving general security or undertaking for payment of tax

(1) The regulations may provide that: (a) goods of a specified class; (b) goods imported by persons of a specified class; (c) goods of a specified class imported by persons of a specified class; or (d) goods imported for a specified purpose; may, in accordance with this section, be brought into Australia on a temporary basis without payment of sales tax. (2) The Comptroller may accept a security given by a person for the payment of, or an undertaking by a person to pay, any sales tax that may become payable on goods to which the security or undertaking relates, being goods in relation to which regulations under subsection (1) apply, that may be imported after a particular date or during a particular period and, where the Comptroller has accepted such security or undertaking, a Collector may grant to a person who imports goods to which the security or undertaking relates permission to take delivery of those goods without payment of sales tax. (4) The regulations may prohibit a person to whom goods are delivered under this section from dealing with the goods in a manner, or in a manner other than a manner, specified in the regulations, or from so dealing with the goods except with the consent of the Comptroller. (5) Sales tax is not payable in respect of goods delivered under this section unless: (a) the goods have been dealt with in contravention of the regulations; or (b) the goods are not exported within such period, not exceeding twelve months, after the date on which the goods were imported as is notified to the person who imported the goods by the Collector when he grants permission to take delivery of the goods, or within such further period as a person who has, under subsection 162A(5) of the Customs Act, power to allow a further period for the purposes of that subsection, on the application of the person who imported the goods and of the person who gave the security or undertaking with respect to the goods, allows. (6) Where security under this section is given by way of a payment of money or a deposit of an instrument transferable by delivery, the money shall not be repaid or the instrument shall not be returned, unless no sales tax is, or may become, payable in respect of any goods to which the security relates that have been imported. (7) Where goods have been dealt with in contravention of the regulations or goods are not exported from Australia within the period notified under paragraph (b) of subsection (5) or within such further period as is allowed under that paragraph, a security in respect of the goods may be enforced according to its tenor or, where an undertaking to pay the amount of the sales tax on the goods has been given, that amount may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Comptroller or of the Collector. (8) The provisions of the Customs Act (including regulations made under that Act) relating to securities apply in relation to a security under this section as if that security were a Customs security required to be given under that Act.