Biosecurity and Agriculture Management Act 2007

For each financial year for which a rate is determined for the purposes of the Declared Pest Account, an amount equal to the rates amounts collected by the Commissioner under the rate determination is charged to the Consolidated Account, which this subsection appropriates accordingly.

Despite any other law, for the purposes of this section the amount of rates treated as having been collected by the Commissioner in a financial year is to be the amount of the rates which becomes payable in that financial year.

If the Commissioner refunds under the Taxation Administration Act 2003 section 54 or 54A an amount collected by the Commissioner under this Division, an equivalent amount must be credited to the Consolidated Account from the Declared Pest Account.