Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 87A

    If:

  (a)   a warehouse licence is cancelled before the end of a financial year; and

  (b)   the person or partnership (the former holder ) who held the licence before its cancellation has paid some or all of the warehouse licence charge for that financial year;

the former holder is entitled to a refund of an amount worked out in accordance with the regulations.