Customs Act 1901
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.
165(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.
165(3) Demand for payment.
The Comptroller-General of Customs may make, in writing, a demand for payment of an amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2) .
A demand, under subsection (3), for payment of an amount must specify the amount and include an explanation of how it has been calculated.
165(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) or subsection 278(2) - the time the amount was paid; unless the Comptroller-General of Customs is satisfied that the debt arose as the result of fraud or evasion.
165(6) Recovery in court.
An amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2) may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector if:
(a) the Comptroller-General of Customs has made a demand for payment of the amount in accordance with this section; or
(b) the Comptroller-General of Customs is satisfied that the debt arose as the result of fraud or evasion.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.