Published on 14 September 1992.

ALRC Report 60 (tabled September 1992) aimed to simplify and modernise the law relating to customs and excise.ALRC Report 60 concluded that a single Customs and Excise Act would avoid the duplication and anomalous differences resulting from separate Acts. One volume of the three-volume report was dedicated to draft legislation.

View ALRC Report 60 in HTML on the AustLII website.