Document ID: chunk:federal_register_of_legislation:C2008A00075:clause:3_165
Version: federal_register_of_legislation:C2008A00075
Segment Type: clause
Provision Reference: sch 3 cl 165
Character Range: 6623–8085

165  Recovery of unpaid duty etc.

 (1) An amount of duty that is due and payable in respect of goods:
 (a) is a debt due to the Commonwealth; and
 (b) is payable by the owner of the goods.

 (2) An amount of drawback, refund or rebate of duty that is overpaid to a person:
 (a) is a debt due to the Commonwealth; and
 (b) is payable by the person.

Demand for payment

 (3) The CEO may make, in writing, a demand for payment of an amount that is a debt due to the Commonwealth under subsection (1) or (2).

 (4) A demand, under subsection (3), for payment of an amount must specify the amount and include an explanation of how it has been calculated.

 (5) A demand, under subsection (3), for payment of an amount must be made within 4 years from:
 (a) if the amount is a debt due to the Commonwealth under subsection (1)—the time the amount was to be paid by under this Act; or
 (b) if the amount is a debt due to the Commonwealth under subsection (2)—the time the amount was paid;
unless the CEO is satisfied that the debt arose as the result of fraud or evasion.

Recovery in court

 (6) An amount that is a debt due to the Commonwealth under subsection (1) or (2) may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector if:
 (a) the CEO has made a demand for payment of the amount in accordance with this section; or
 (b) the CEO is satisfied that the debt arose as the result of fraud or evasion.