Commonwealth Numbered Regulations

1992 No. 343 CUSTOMS REGULATIONS (AMENDMENT) - REG 4

4.1 After subregulation (4A) insert:

"(4B) An application for a refund of duty in a circumstance specified in
paragraph 126(1) (q) may be made within 12 months after the date on which :

   (a)  the particular goods were entered for home consumption; or

   (b)  the TCO was gazetted under section 269R of the Act ; or

   (c)  a decision on an application for reconsideration under section 269SH
        of the Act was gazetted; or

   (d)  a decision of the Administrative Appeals Tribunal on an application
        under paragraphs 273GA (1) (n), (o), (q) or (r) of the Act was made;
        whichever happens last.".