ACIS Administration Act 1999 (Repealed)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.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.