Customs Regulations (Amendment) (Cth)

Statutory Rules 1990 No. 1891

Customs Regulations2 (Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Customs Act 1901.

Dated 26 June 1990.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

D. Beddall

Minister of State for Small Business

and Customs

Commencement

1. These Regulations are taken to have commenced on 1 January 1990.

Circumstances under which refunds, rebates and remissions are made

2. Regulation 126 of the Customs Regulations is amended by inserting after paragraph (e) the following paragraph:

“(ea) a decision referred to in subsection 273ga (2) of the Act has been reviewed by the Administrative Appeals Tribunal and the Tribunal, or a court on appeal from the Tribunal, has held that the amount of duty payable (if any) is less than the amount of duty demanded in consequence of that decision, or has remitted the matter to a Collector who has accordingly decided that the amount of duty payable (if any) is less than the amount demanded in consequence of that decision;”.

(S.R. 212/90)—Cat. No. 14/19.6.1990

Conditions for refund etc. of duty

3. Regulation 127 of the Customs Regulations is amended by inserting after subregulation (4) the following subregulation:

“(4a) The circumstance specified in paragraph 126 (ea) is subject to the following conditions and restrictions:

(a) that any period of time during which, without the grant of an extension of time:

(i) an appeal may be taken from the decision of the Tribunal to the Federal Court of Australia (in this subregulation called “the Federal Court”) has elapsed; or

(ii) where the Federal Court has determined such an appeal, an application may be made to the High Court for special leave to appeal from the decision of the Federal Court has elapsed and such special leave has not been granted or, if granted, has since lapsed or been rescinded;

(b) that no appeal is pending in the Federal Court in respect of the Tribunal’s decision;

(c) that no appeal is pending in the High Court in respect of any determination of the Federal Court on an appeal of a kind mentioned in paragraph (a).”.

Application for refund, rebate or remission of duty

4. Regulation 128 of the Customs Regulations is amended by adding at the end the following subregulation:

“(2) In the case of a circumstance specified in paragraph 126 (1) (ea), it is not necessary to apply for a refund.”.

Time for application for refund of duty

5. Regulation 128a of the Customs Regulations is amended by inserting in subregulation (5) “or in paragraph 126 (1) (ea)” after “regulation”.

Saving

6. The amendments made by these Regulations are additional to, and not in derogation of, any other right to proceed for the recovery of moneys paid as duty.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 29 June 1990.

2. Statutory Rules 1926 No. 203 as amended to date. For previous amendments see Note 2 to Statutory Rules 1990 No. 6 and see also Statutory Rules 1990 Nos. 6, 8, 123, 147 and 148.

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