Document ID: chunk:federal_register_of_legislation:C2025C00155:section:163:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 163 (pt 2/2)
Character Range: 1105923–1107141

the Department, either manually or, after the commencement of this subsection, by computer, the person's actions in modifying that import entry or self‑assessed clearance declaration and paying any such application fee are of no effect.
 (2) For the purposes of this section and of any regulations made for the purposes of this section, duty, in relation to goods that have been, or are proposed to be, imported into Australia under Schedule 3 to the Tariff includes an amount paid to a collector on account of the duty that will become payable on those goods.
 (3) For the purposes of this section and of any regulations made for the purposes of this section, the amount of duty in respect of which a person may seek a refund, rebate or remission of duty on goods that are imported into Australia under item 41E of Schedule 4 to the Tariff is to be taken to be the sum of:
 (a) the amount of money (if any) paid as customs duty on the importation of those goods; and
 (b) to the extent that duty credit issued under the former ACIS Administration Act 1999 has been offset against customs duty that would otherwise have been payable in respect of those goods—the amount of customs duty offset by the use of the credit.