Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part VII · Ruling
46. Director General to declare customs rulings to be null, etc.
Feedback & supportThe Director General shall, by a notice, declare a customs ruling made under section 44 to be null, void and of no effect if the ruling has been obtained by the applicant referred to in section 43
Director General
Defined · s 2
“Director General” means the Director General of Customs and Excise appointed under subsection 3(1) of the Customs Act 1967;
by way of fraud, misrepresentation or falsification of facts.