Regulation 103G
Manner of storage
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 173 of 188
Regulation 103G
Subregulation 1
Any authorised officer may require that all goods entering or being stored at a container freight warehouse be marked with such identification marks and in such manner as he or she may direct.
Subregulation 2
The authorised officer may direct that the goods be stacked and accounted for in such manner as he or she may direct and stored in such manner that all goods may be accounted for and inspected.
Subregulation 3
Any authorised officer may examine at any time the stock of goods stored in a container freight warehouse, and may require that he or she be shown every package containing goods and the contents thereof.