Document ID: chunk:federal_register_of_legislation:C2004A03826:body:0:p9
Version: federal_register_of_legislation:C2004A03826
Segment Type: other
Provision Reference: 
Character Range: 19895–22404

who has been requested to pay an amount under subsection 78a (2) or 80 (2) in respect of a rebate of duty has made application under subsection 162c (1) for review of the decision requesting payment of that amount:
     (a) this section shall have no effect pending the final determination by the Administrative Appeals Tribunal, or by a Court on appeal from the Tribunal, of the review proceedings; and
     (b) if it is determined, or ultimately determined, that the amount, or any part of the amount, is not payable, this section shall thereupon have effect only in respect of the part of the amount, if any, that is payable having regard to the determination of the Tribunal or Court.".

Review of decisions
19. Section 162c of the Principal Act is amended:
     (a) by inserting in subsection (1), after paragraph (f), the following paragraph:
         "(faa) a decision of a Collector under subsection 78a (2) demanding the repayment of rebate already paid;";
     (b) by inserting in subsection (1), after paragraph (fa), the following paragraph:

         "(fb) a decision of the Comptroller under subsection 80 (2) demanding repayment of the whole or a part of a rebate of duty;".

Transitional
20. Where, at any time after 3 March 1989, a person:
     (a) was refused a rebate of duty paid on diesel fuel, being a rebate for which the person had made application under section 78a of the Excise Act 1901; or
     (b) was required, under section 80 of the Excise Act 1901, to repay to the Commonwealth the whole or a part of a rebate of duty paid on diesel fuel;
in circumstances where, by virtue of amendments to expressions denned for the purposes of section 164 of the Customs Act 1901, being amendments made by paragraphs 5 (1) (c), (d), (e), (f) and (g) of this Act, a rebate of duty is payable to the person, the Commonwealth shall, as soon as practicable after the commencement of this provision, pay that rebate to the person or refund to the person the amount of the rebate required to be repaid, as the case requires.

NOTES

  1. No. 6, 1901, as amended. For previous amendments, see No. 21, 1906; Nos. 9 and 36, 1910; No. 10, 1916; No. 41, 1920; No. 19, 1922; No. 12, 1923; No. 22, 1925; No. 6, 1930; Nos. 7 and 45, 1934; No. 7, 1935; No. 85, 1936; No. 54, 1947; No. 45, 1949; Nos. 56 and 80, 1950; No. 56, 1951; No. 108, 1952; No. 47, 1953; No. 66, 1954; No. 37, 1957; No. 54, 1959; Nos. 42 and 111, 1960; No. 48, 1963; Nos. 29, 82 and 133, 1965; No. 28, 1966; No. 54, 1967; Nos. 14 and