Document ID: chunk:federal_register_of_legislation:C2025C00155:section:273ga:p3
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 273GA (pt 3/4)
Character Range: 2092772–2095570

under subsection 165(3) to make a demand for payment of an amount of drawback, refund or rebate of duty that was overpaid or for payment of an amount that is a debt due to the Commonwealth under subsection 278(2);
 (jb) a decision of a Collector under section 168 in relation to an application for a drawback of duty;
 (jc) a decision of the Comptroller‑General of Customs to refuse to enter into a trusted trader agreement under subsection 176A(1);
 (je) a decision of the Comptroller‑General of Customs to vary, suspend or terminate a trusted trader agreement under subsection 178A(1);
 (k) a decision of the Minister, the Comptroller‑General of Customs, or a Collector for the purposes of Part XI;
 (m) a decision under subsection 269H(1) to reject an application for a TCO;
 (maa) a decision under subsection 269L(4) to the effect that the Comptroller‑General of Customs is not satisfied that a proposed amendment of a description of goods to be covered by a TCO does not contravene subsection 269L(3):
 (ma) a decision of the Comptroller‑General of Customs under section 269HA rejecting a TCO application;
 (n) a decision of the Comptroller‑General of Customs under section 269SH on a reconsideration of a decision of the Comptroller‑General of Customs under subsection 269P(1);
 (o) a decision of the Comptroller‑General of Customs under section 269SH on a reconsideration of a decision of the Comptroller‑General of Customs under subsection 269Q(1);
 (p) a decision of the Comptroller‑General of Customs under subsection 269SA(1) or (2);
 (q) a decision of the Comptroller‑General of Customs under section 269SH on a reconsideration of a decision of the Comptroller‑General of Customs under subsection 269SC(1);
 (r) a decision of the Comptroller‑General of Customs under section 269SH on a reconsideration of a decision of the Comptroller‑General of Customs under subsection 269SC(4);
 (s) a decision by the Comptroller‑General of Customs under subsection 269SD(1AB), (1), (1A), (2), (2A) or (5).
 (2) Where a dispute referred to in subsection 167(1) has arisen and the owner of the goods has, in accordance with that subsection, paid under protest the sum demanded by the Collector, an application may be made to the Tribunal for review of the decision to make that demand and of any other decision forming part of the process of making, or leading up to the making of, that first‑mentioned decision.
 (3) Subsection 119(3) does not apply where a Certificate of Clearance is granted to the ship or aircraft referred to in that subsection as a result of a review by the Tribunal.
 (5) An application may not be made to the Tribunal under subsection (2) unless the application is made within the time specified in paragraph 167(4)(a) or (b), whichever is appropriate.
 (6) Where the owner of