Customs Legislation Amendment Act (No. 2) 2003 (136 of 2003)
Schedule 1 Trade modernisation
Part 4 False and misleading statements
Customs Act 1901
26 Subparagraphs 243U(1)(b)(ii) and (iii)
Repeal the subparagraphs, substitute:
(ii) the amount that would have been payable as a refund or drawback of duty on the goods if that amount had been determined on the basis that the statement was not false or misleading exceeds the amount of refund or drawback properly payable (which may be nil).
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