Document ID: chunk:federal_register_of_legislation:F2025C00185:reg:7
Version: federal_register_of_legislation:F2025C00185
Segment Type: reg
Provision Reference: reg 7
Character Range: 115606–116426

7                                                                More than 3 years after the day on which the duty was paid:                                                                                                                                                        Within 12 months of the occurrence of the event.
                                                                 (a) a by‑law under Part XVI of the Act; or
                                                                 (b) a determination under Part XVI of the Act;
                                                                 is made (the event) to the effect that duty is not payable on those goods, or duty is payable on those goods at a rate which is less than the rate that applied when the goods were entered for home consumption.