Recoverable payments
278 Recoverable payments
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 refund or rebate of duty to which the person is entitled to in accordance with section 163; or
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
If a payment is made under subsection (1) to the person, the relevant amount is a debt due to the Commonwealth by the person.
For recovery of the debt, see section 165.
Appropriation
The Consolidated Revenue Fund is appropriated for the purposes of making payments under subsection (1).
This provision refers to the regulations (the regulations
). Made under this Act:
- Customs (Australia–US Free Trade Agreement) Regulations 2004 · under s 270
- Customs (Prohibited Exports) Regulations 1958 · under s 112
- Customs (Thailand-Australia Free Trade Agreement) Regulations 2004 · under s 270
136 more instruments made under this Act are listed on the Act’s overview.
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