CUSTOMS REGULATIONS (REPEALED)
For subsection 163(1AB) of the Act, an application for a refund, rebate or remission of duty is taken to have been communicated to Customs when an electronic message is transmitted by Customs to the person who made the application stating that:
(a) the application has been accepted and the refund, rebate or remission has been approved; or
(b) the application has been received but further information is required.
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