31Calculation of refund, rebate or remission of duty

#### 31 Calculation of refund, rebate or remission of duty (1) For subsection 163(1A) of the Act, this section prescribes the amount of a refund, rebate or remission of duty under this Part that may be made by a Collector. (2) The amount of a refund, rebate or remission that may be made for a circumstance set out in paragraph 23(a) is the amount worked out using the formula:  where: > duty paid means the amount of duty paid on the goods. > duty payable means the amount of duty payable: (a) for a circumstance mentioned in item 1A, 1, 2A, 3, 5, 7, 8A, 8C, 8E, 9, 10A, 11, 13, 15, 17, 19 or 21 of the table in section 23—on the goods as relevant originating goods; or (b) for a circumstance mentioned in item 1B, 2, 2B, 4, 6, 8, 8B, 8D, 8F, 10, 10B, 12, 14, 16, 18, 20 or 22 of the table in section 23—on the goods as if they had been relevant originating goods at the time of their importation. > relevant originating goods means whichever of the following class of goods relates to the circumstance: (aa) Singaporean originating goods; (a) Thai originating goods; (ab) Peruvian originating goods; (b) Chilean originating goods; (c) Malaysian originating goods; (d) AANZ originating goods; (da) Pacific Islands originating goods; (db) Trans‑Pacific Partnership originating goods; (dc) Indonesian originating goods; (e) Korean originating goods; (ea) Indian originating goods; (f) Japanese originating goods; (g) Chinese originating goods; (h) Hong Kong originating goods; (i) RCEP originating goods; (j) UK originating goods; (k) UAE originating goods.