Document ID: chunk:federal_register_of_legislation:C2024C00486:section:165a:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 165A (pt 2/3)
Character Range: 294360–297005

to the information (if any) provided by the producer and to other relevant information:
 (a) work out the amount of duty (if any) overpaid by the relevant producer to the Commonwealth having regard to those replacement by‑laws; and
 (b) notify the relevant producer, in writing, of that amount.
 (5) If a replacement by‑law made under subsection (1) is published in the Gazette, no action lies against the relevant producer for recovery of the amount of duty shortpaid until 60 days after notification under subsection (3) of the duty shortpaid.
 (6) If an amount is notified under subsection (3):
 (a) the amount is, subject to subsections (13) and (14), payable by the relevant producer to the Commonwealth within 60 days after it is so notified; and
 (b) if that amount is paid during that period, no interest is payable on that amount or on any part of that amount.
 (7) If replacement by‑laws made under subsection (2) are published in the Gazette, no action lies against the Commonwealth for recovery of the amount of duty overpaid until 60 days after notification under subsection (4) of the duty overpaid.
 (8) If an amount is notified under subsection (4):
 (a) the amount is, subject to subsections (13) and (14), payable by the Commonwealth to the relevant producer within 60 days after the day so notified; and
 (b) if that amount is paid during that period, no interest is payable on that amount or on any part of that amount.
 (9) If, within 60 days after an amount is notified to a relevant producer under subsection (3), the producer fails to pay that amount to the Commonwealth, interest may be charged only with effect from the day on which the replacement by‑law was published in the Gazette.
 (10) If, within 60 days after an amount is notified to a relevant producer under subsection (4), the Commonwealth fails to pay that amount to the producer, interest may be charged only with effect from the day on which the replacement by‑laws were published in the Gazette.
 (11) Nothing in this section prevents the Finance Minister allowing a relevant producer to pay the amount notified to the relevant producer under subsection (3) in accordance with rules (if any) made for the purposes of section 63 of the Public Governance, Performance and Accountability Act 2013 and, if the Minister so allows, subsections (6) and (9) do not apply.
Note: The CEO also has powers to collect and recover the duty under Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.
 (12) In allowing for the payment of an amount in instalments, the Finance Minister may require the payment of interest on amounts remaining unpaid from time