5BLimitation on exemption from sales tax on excisable goods for use by Trade Commissioners

#### 5B Limitation on exemption from sales tax on excisable goods for use by Trade Commissioners (1) Item 72 in the First Schedule does not apply in respect of goods that are intended for the use of a person referred to in that item where any other goods of the same kind, or of a similar kind, that have been entered for home consumption under an Act relating to duties of excise were, at the time when they were so entered, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods. (2) Item 72 in the First Schedule does not apply in respect of any goods unless: (a) the person for whose use the goods are intended agrees that, if the goods are sold or otherwise disposed of in Australia or in an external Territory within two years after the date of entry of the goods for home consumption under an Act relating to duties of excise, he will, unless the Minister otherwise determines, pay to the Commonwealth an amount equal to the sales tax that, but for that item, would have been payable in respect of the goods; and (b) where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last-mentioned agreement—the person complies with such conditions, if any, as the Minister, by instrument in writing, determines (which may include a condition that the person give security, satisfactory to the Minister, that he will comply with the first-mentioned agreement).