Commonwealth Numbered Acts

Diesel Fuel Taxes Legislation Amendment Act 1982 No. 108 of 1982 - SECT 12

12. Section 80 of the Principal Act is amended by adding at the end thereof
the following sub-section:

''(2) Where a rebate of duty has been paid to a person and the whole or a part
of the rebate was not payable to him, the person shall, on demand in writing
made by a Collector, pay to the Commonwealth an amount equal to the whole or
that part, as the case may be, of the amount of rebate paid to him and, if the
person fails to pay to the Commonwealth the amount demanded within such period
as is specified in the demand, the amount may be recovered in a court of
competent jurisdiction as a debt due to the Commonwealth.''.