Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 165

             (1)  An amount of duty that is due and payable in respect of goods:

                     (a)  is a debt due to the Commonwealth; and

                     (b)  is payable by the owner of the goods.

             (2)  An amount of drawback, refund or rebate of duty that is overpaid to a person:

                     (a)  is a debt due to the Commonwealth; and

                     (b)  is payable by the person.

Demand for payment

             (3)  The CEO may make, in writing, a demand for payment of an amount that is a debt due to the Commonwealth under subsection (1) or (2).

             (4)  A demand, under subsection (3), for payment of an amount must specify the amount and include an explanation of how it has been calculated.

             (5)  A demand, under subsection (3), for payment of an amount must be made within 4 years from:

                     (a)  if the amount is a debt due to the Commonwealth under subsection (1)--the time the amount was to be paid by under this Act; or

                     (b)  if the amount is a debt due to the Commonwealth under subsection (2)--the time the amount was paid;

unless the CEO is satisfied that the debt arose as the result of fraud or evasion.

Recovery in court

             (6)  An amount that is a debt due to the Commonwealth under subsection (1) or (2) may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector if:

                     (a)  the CEO has made a demand for payment of the amount in accordance with this section; or

                     (b)  the CEO is satisfied that the debt arose as the result of fraud or evasion.