Regulation 97
Maintenance of warehouse
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 159 of 188
Regulation 97
Subregulation 1
The licensee must ensure that a bonded 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.