Customs Act 1901
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).
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