Document ID: chunk:federal_register_of_legislation:C2004A04935:body:0:p49
Version: federal_register_of_legislation:C2004A04935
Segment Type: other
Provision Reference: 
Character Range: 119764–122475

with effect from the day on which the replacement by-law was published in the Gazette.

"(10) If, within 60 days after an amount is notified to a relevant producer under subsection (4), the Commonwealth fails to pay that amount to the producer, interest may be charged only with effect from the day on which the replacement by-laws were published in the Gazette.

"(11) Nothing in this section prevents the Minister for Finance allowing a relevant producer, under section 70C of the Audit Act 1901, to pay the amount notified to the relevant producer under subsection (3) in instalments in accordance with the provisions of that Act and, if the Minister so allows, subsections (6) and (9) do not apply.

SCHEDULE 7—continued

"(12) In allowing for the payment of an amount in instalments, the Minister for Finance 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 Appeals Tribunal under paragraph 162C(1)(i) for review of the decision.

"(14) If a relevant producer applies to the Administrative Appeals 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 Appeals 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.".

14. Section 169:

After "authorise the making" insert "by the CEO".

NOTE ABOUT SECTION HEADING

The heading to section 165 is altered by omitting "Minister" and substituting "CEO".

____________

 SCHEDULE 8  Section 10

AMENDMENTS OF THE SPIRITS ACT 1906

1. Section 22:

Add at the end:

"(4) Without limiting the generality of the power conferred on the CEO under subsection 4(4) of the Customs Administration Act 1985, the CEO may give directions in writing under that subsection concerning:

    (a) the circumstances in which