Document ID: chunk:federal_register_of_legislation:C2025C00155:section:278
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 278
Character Range: 2103546–2104353

278  Recoverable payments
 (1) If, apart from this subsection, the Commonwealth does not have power under this Act or the regulations to pay an amount (the relevant amount) to a person purportedly as:
 (a) a refund or rebate of duty to which the person is entitled to in accordance with section 163; or
 (b) a drawback of duty to which the person is entitled to in accordance with regulations made for the purposes of section 168;
then the Commonwealth may pay the relevant amount to the person.

Debt
 (2) If a payment is made under subsection (1) to the person, the relevant amount is a debt due to the Commonwealth by the person.
Note: For recovery of the debt, see section 165.

Appropriation
 (3) The Consolidated Revenue Fund is appropriated for the purposes of making payments under subsection (1).