Commonwealth Numbered Acts Commonwealth Numbered Acts(1) This section applies to each amount of a fee (including a booking fee or a late payment fee) that a section 86E determination purported to require a person to pay in relation to a matter, to the extent that the determination could not validly require the fee to be paid in relation to the matter.
(2) By force of this section, a charge of an equal amount is taken to have been imposed on the person in relation to the matter, and to have been so imposed as a tax.
(3) The amount of the charge for which the person is liable is:
(a) reduced by:
(i) the sum of any amounts paid by the person on account of the purported fee and not subsequently refunded under the Quarantine Act 1908 ; and
(ii) the sum of any amounts subsequently refunded to the person under that Act in respect of the purported fee; and
(iii) the sum of any amounts remitted under that Act in respect of the purported fee; and
(b) increased by so much of the sum of the amounts paid by the person on account of the purported fee as the person recovers from the Commonwealth.
Note: For matters related to the collection of charges that are taken to have been imposed by this section, see section 42 of the Quarantine Charges (Collection) Act 2014 .
(4) A charge is taken to have been imposed by this section only so far as the charge would be neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.
(5) In this section:
section 86E determination means a determination made under section 86E of the Quarantine Act 1908 (as that section was in force at any time before the commencement of this section).