Customs Legislation Amendment (Modernising) Act 2008 (75 of 2008)

Schedule 3   Recovery of duty

Part 1   Amendments

Customs Act 1901

2   Subsection 161L(2)

Omit all the words after paragraph (b), substitute:

section 165 applies in relation to any demand by the CEO for the payment of the amount of duty that is unpaid or the amount of refund that was overpaid.