Customs Regulation 2015
PART 12
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THE DUTIES
Division 5
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Refunds, rebates and remissions of duty
Subdivision B
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Application for refund, rebate or remission
SECTION 108
108
COMMUNICATION OF APPLICATION FOR REFUND, REBATE OR REMISSION BY COMPUTER TO DEPARTMENT
For subsection 163(1AB) of the Act, an application by computer for a refund, rebate or remission of duty is taken to have been communicated to the Department when an electronic message is transmitted by a Collector to the person who made the application stating that:
(a) the application has been accepted and the refund, rebate or remission has been approved; or
(b) the application has been received but further information is required.
For subsection 163(1AB) of the Act, an application by computer for a refund, rebate or remission of duty is taken to have been communicated to the Department when an electronic message is transmitted by a Collector to the person who made the application stating that:
(a) the application has been accepted and the refund, rebate or remission has been approved; or
(b) the application has been received but further information is required.
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