Commonwealth Consolidated Acts

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CUSTOMS ACT 1901 - SECT 278

Recoverable payments

  (1)   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

  (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

  (3)   The Consolidated Revenue Fund is appropriated for the purposes of making payments under subsection   (1).



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