Commonwealth Numbered Regulations

IMPORTED FOOD CHARGES (COLLECTION) REGULATION 2015 (SLI NO 190 OF 2015) - REG 6

             (1)  For paragraph 8(b) of the Act, an agent of a person liable to pay an imported food charge (customs), or an imported food charge (general), is jointly and severally liable with that person to pay the charge.

             (2)  If:

                     (a)  a person is liable to pay an imported food charge (customs) or an imported food charge (general); and

                     (b)  an agent of the person pays the charge on behalf of the person; and

                     (c)  at the time the payment is made, the agent has not collected an amount equivalent to the charge from the person;

the agent may recover such an amount from the person as a debt due to the agent.