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CUSTOMS ACT 1901 - SECT 269YA

Rejection etc. of application for duty assessment

  (1)   This section has effect despite sections   269X and 269Y if an application under section   269V is lodged with the Commissioner under section   269W.

  (2)   The Commissioner must reject the application if the Commissioner is satisfied within 20 days after it is lodged that it does not contain everything it must contain under subsections   269W(1) and (1A).

  (3)   The Commissioner must reject the application if:

  (a)   the application contains a commitment described in paragraph   269W(1A)(b); and

  (b)   within 20 days after the time described in that paragraph, the Commissioner is satisfied that he or she has not received from the applicant and one or more other persons sufficient evidence to establish that the applicant's opinion of the amounts described in whichever of paragraphs 269W(1)(c) and (d) apply is correct.

  (4)   The Commissioner may terminate examination of the application if he or she is satisfied after the last of the 20 days mentioned in subsection   (2) or (3) of this section that he or she does not have enough information to be able to comply with paragraph   269X(5)(a).

  (5)   If the Commissioner rejects the application or terminates examination of it:

  (a)   the Commissioner must notify the applicant in writing of the following:

  (i)   the rejection or termination;

  (ii)   the reasons for the rejection or termination;

  (iii)   the applicant's right, within 30 days of the receipt of the notification, to apply for a review by the Review Panel under Division   9 of the rejection or termination; and

  (b)   the Commissioner must not:

  (i)   provisionally ascertain a variable factor or provisionally calculate an amount under subsection   269X(5) in connection with the application; or

  (ii)   decide what recommendation to make to the Minister under subsection   269X(6) in connection with the application; and

  (c)   subsection   269Y(4) has effect as if the application had not been lodged under section   269V.


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