Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT (No. 3) 1989 No. 78 of 1989 - SECT 20

20. Where, at any time after 3 March 1989, a person:

   (a)  was refused a rebate of duty paid on diesel fuel, being a rebate for
        which the person had made application under section 78A of the
        Excise Act  1901 ; or

   (b)  was required, under section 80 of the Excise Act 1901, to repay to the
        Commonwealth the whole or a part of a rebate of duty paid on diesel
        fuel; in circumstances where, by virtue of amendments to expressions
        defined for the purposes of section 164 of the Customs Act 1901, being
        amendments made by paragraphs 5 (1) (c), (d), (e), (f) and (g) of this
        Act, a rebate of duty is payable to the person, the Commonwealth
        shall, as soon as practicable after the commencement of this
        provision, pay that rebate to the person or refund to the person the
        amount of the rebate required to be repaid, as the case requires.