Commonwealth Consolidated Regulations

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CUSTOMS REGULATION 2015 - REG 108

Communication of application for refund, rebate or remission by computer to Department

    For subsection   163(1AB) of the Act, an application by computer for a refund, rebate or remission of duty is taken to have been communicated to the Department when an electronic message is transmitted by a Collector to the person who made the application stating that:

  (a)   the application has been accepted and the refund, rebate or remission has been approved; or

  (b)   the application has been received but further information is required.


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