Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 165A

             (1)  If:

                     (a)  an amount of duty is payable by a person in respect of goods that have been delivered into home consumption; and

                     (b)  the person would be entitled to an amount of drawback, refund or rebate of duty in respect of the goods if the amount of duty payable were paid;

then:

                     (c)  the CEO may apply the amount of the drawback, refund or rebate against the amount of duty payable; and

                     (d)  the person is taken to have paid, in respect of the goods, an amount of duty equal to the amount of drawback, refund or rebate applied; and

                     (e)  the amount of drawback, refund or rebate applied is taken to have been paid to the person.

             (2)  If the CEO applies an amount of drawback, refund or rebate against an amount of duty payable, the CEO must give the person who would have been entitled to receive the amount of drawback, refund or rebate written notice of:

                     (a)  the amount of drawback, refund or rebate applied; and

                     (b)  if the amount of drawback, refund or rebate applied is less than the amount of duty payable--the amount of duty that is still payable by the person.