Document ID: chunk:federal_register_of_legislation:C2024C00486:section:165a:p3
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 165A (pt 3/3)
Character Range: 296768–298751

the duty under Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.
 (12) In allowing for the payment of an amount in instalments, the Finance Minister may require the payment of interest on amounts remaining unpaid from time to time after the day on which the replacement by‑law was published, in the Gazette.
 (13) A relevant producer:
 (a) who has been notified of an amount of duty shortpaid under subsection (3) or an amount of duty overpaid under subsection (4); and
 (b) who is of the opinion that the decision as to that amount is incorrect;
may apply to the Administrative Review Tribunal under paragraph 162C(1)(n) for review of the decision.
 (14) If a relevant producer applies to the Administrative Review Tribunal for review of the decision as to the amount of duty shortpaid or overpaid:
 (a) the period starting with the application and ending with the final determination by the Administrative Review Tribunal or by a Court on appeal from the Tribunal of the amount of duty shortpaid or overpaid is to be disregarded in working out, for the purposes of subsection (5), (6), (7) or (8), whether 60 days have passed since that amount was notified; and
 (b) if it is determined, or ultimately determined, that the amount of duty shortpaid or overpaid is more or less than the amount notified by the CEO, the notification by the CEO is to be treated as if it were, and had always been, a notification of the amount determined or ultimately determined by the Tribunal or Court.
 (15) For the purposes of subsection (14), if:
 (a) an application is made to the Administrative Appeals Tribunal before the day the Administrative Review Tribunal Act 2024 commences; and
 (b) the application has not been finally determined by the Administrative Appeals Tribunal or a Court before that day;
subsection (14) applies as if the application had been made to the Administrative Review Tribunal on the day the application was made to the Administrative Appeals Tribunal.