Document ID: chunk:federal_register_of_legislation:C2004A03826:body:0:p5
Version: federal_register_of_legislation:C2004A03826
Segment Type: other
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Character Range: 9975–12674

the greater amount shall be taken to have been paid to the extent of the lesser amount; and
     (b) if both amounts are equal—both amounts shall be taken to have been paid in full.
"(2) Where the Comptroller effects a set-off by notice under subsection (1), he or she shall give a copy of the notice to the person affected by the set-off.
"(3) Where the Comptroller becomes aware that a person who has been requested to pay an amount under subsection 164 (2) or 165 (3) in respect of a rebate of duty has made application under section 273ga (1) for review of that decision requesting payment of that amount:
     (a) this section has 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 thereupon has 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.".

Disputes as to amount or rate of duty
9. Section 167 of the Principal Act is amended by inserting in subsection (1) "(not being duty imposed under the Customs Tariff (Anti-Dumping) Act 1975)" after "Parliament".

Review of decisions
10. Section 273ga of the Principal Act is amended:
     (a) by inserting in subsection (1), after paragraph (ha), the following paragraph:
         "(haa) a decision of a Collector under subsection 164 (2) demanding the repayment of rebate;";
     (b) by inserting in subsection (1), after paragraph (j), the following paragraph:
         "(ja) a decision of the Comptroller under subsection 165 (3) demanding repayment of the whole or a part of a rebate of duty;".

PART 3—AMENDMENTS OF THE CUSTOMS ADMINISTRATION ACT 1985

Principal Act
11. In this Part, "Principal Act" means the Customs Administration Act 19852.

12. (1) Section 14 of the Principal Act is repealed and the following section is substituted:

Delegation
"14. (1) The Comptroller-General may, by signed instrument, delegate to an officer of Customs all or any of the functions and powers of the Comptroller-General under a law of customs or excise or any other law of the Commonwealth.
"(2) A delegation under this section may be made subject to a power of review and alteration by the Comptroller-General, within a period specified in the instrument of delegation, of acts done under the delegation.
"(3) A function or power so delegated, when performed or exercised by the delegate, shall, for the purposes of the law of customs or excise, or the other law of the Commonwealth, under which the function was established or