[2023] NZCAA 01 (20 July 2023) [pdf, 189 KB]
...Terrorism Act 2009 (the AML Act) provides that movement of cash in breach of the AML Act is the importation of a prohibited good.1 [10] Section 68(1) of the AML Act provides that a person must not move cash into or out of New Zealand if the cash: [10.1] Exceeded NZD$10,000 in value;2 [10.2] There was no prescribed report in respect of the movement of cash, and [10.3] It is not an exempt importation. [11] Section 106 of the AML Act provides it is an offence to import cash withou...