CUSTOMS REGULATIONS (REPEALED)

REGULATION 128AA   REFUNDS AND REMISSIONS NOT REQUIRING AN APPLICATION  

 View history note

 Hide history note

History

Reg 128AA heading substituted by SLI No 189 of 2011, reg 3 and Sch 1 item 7, effective 1 December 2011.

Reg 128AA heading substituted by SLI No 80 of 2005, reg 3, Sch 1, item 4, effective 18 May 2005.

128AA(1)    
A person is entitled to a refund of duty without the need to make an application, if:

(a) the goods on which duty has been paid are Subdivision AA goods within the meaning of subsection 71AAAA of the Act and, in consequence, were not the subject of a self-assessed clearance declaration or, an import declaration; and

(b) the duty was paid through manifest error of fact or patent misconception of the law; and

(c) the person tells the Collector within 4 years after the duty was paid, in writing, signed by the person, the grounds on which the person believes he or she is entitled to a refund.

 View history note

 Hide history note

History

Reg 128AA(1) amended by SLI No 209 of 2013, reg 4 and Sch 1 item 7, effective 7 August 2013.

Reg 128AA(1) amended by SLI No 80 of 2006, reg 3, Sch 1, item 3, effective 28 April 2006.

Reg 128AA(1) amended by SLI No 186 of 2005, reg 3, Sch 1, item 27, effective 20 August 2005.

Reg 128AA(1) amended by SLI No 80 of 2005, reg 3, Sch 1, item 5, effective 18 May 2005.

Reg 128AA(1) amended by No 35 of 1999, Sch 1, effective 8 March 1999; inserted by SR No 101 of 1998, reg 6.1, effective 27 May 1998.

128AA(2)    
In a circumstance specified in paragraph 126(1)(ea) , it is not necessary to apply for a refund.

Note

For conditions and restrictions applying in a circumstance specified in paragraph 126(1) (ea), see subregulation 127(4A) .

 View history note

 Hide history note

History

Reg 128AA(2) inserted by SR No 101 of 1998, reg 6.1, effective 27 May 1998.

128AA(3)    
For subsection 163(1AD) of the Act, in a circumstance specified in paragraph 126(1)(za) or (zb) , it is not necessary to apply for a remission of duty.

 View history note

 Hide history note

History

Reg 128AA(3) inserted by SLI No 189 of 2011, reg 3 and Sch 1 item 8, effective 1 December 2011.

Former reg 128AA(3) omitted by SLI No 80 of 2005, reg 3, Sch 1, item 6, effective 18 May 2005.

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.