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.
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