Customs Act 1901

PART XVII - MISCELLANEOUS  

SECTION 278   RECOVERABLE PAYMENTS  

278(1)    
If, apart from this subsection, the Commonwealth does not have power under this Act or the regulations to pay an amount (the relevant amount ) to a person purportedly as:

(a) a refund or rebate of duty to which the person is entitled to in accordance with section 163 ; or

(b) a drawback of duty to which the person is entitled to in accordance with regulations made for the purposes of section 168 ;

then the Commonwealth may pay the relevant amount to the person.

Debt

278(2)    
If a payment is made under subsection (1) to the person, the relevant amount is a debt due to the Commonwealth by the person.

Note:

For recovery of the debt, see section 165 .

Appropriation

278(3)    
The Consolidated Revenue Fund is appropriated for the purposes of making payments under subsection (1).