but, before 1 June 1999, the Tribunal has not made a decision on that review.

(2)

Sections 4 and 5 do not apply in relation to any application for a refund of customs duty:

(a)

that is lodged with a Customs officer before 1 June 1999; and

(b)

that states as the reason, or one of the reasons, for entitlement to refund either:

(i)

that a decision to revoke a TCO was wrong because the person making the decision did not have a valid delegation of power; or

(ii)

that the TCO should never have been revoked; and

(c)

in respect of which, before 1 June 1999, no decision has been made whether to pay a refund or reject that application.

[ Minister's second reading speech made in— Senate on 23 June 1999 House of Representatives on 21 October 1999 ] (127/99)