Regulation 103E
Security of warehouse
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 171 of 188
Regulation 103E
Subregulation 1
The licensee must ensure that a container freight warehouse is secured to the satisfaction of the Comptroller.
Subregulation 2
The Comptroller may, at any time, in writing, direct the licensee to provide any additional means for storing the goods and securing the safety of those goods which may, in the opinion of the Comptroller, be necessary.