ACIS Administration Act 1999 (Repealed)

PART 9 - UNEARNED DUTY CREDIT  

Division 5 - Regulations concerning unearned duty credit  

SECTION 107   REGULATIONS MAY DEAL WITH OTHER MATTERS  

(1)    
The regulations may include other provisions dealing with the collection and recovery of an amount of unearned credit liability or late payment penalty, including (but not limited to) provisions dealing with the following:

(a) the methods by which an amount of unearned credit liability and late payment penalty may be paid;

(b) refund, or overpayments of, unearned credit liability or late payment penalty;

(c) as an alternative to the refund of the whole or a part of an amount to a person, crediting the amount or part of the amount against a liability of the person to pay unearned credit liability or late payment penalty;

(d) forms to be used, and information to be provided, in relation to the payment of liability and late payment penalty.

(2)    
The matters that may be covered in the regulations made for the purposes of paragraph (1)(a) include, but are not limited to, the making of payments using:

(a) electronic funds transfer systems; or

(b) cheques.

(3)    
A refund of an amount in accordance with the regulations is to be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.