106When an application is required for a refund, rebate or remission of duty

106 When an application is required for a refund, rebate or remission of duty

(1) For section 163 of the Act, this section sets out when an application is required for a refund, rebate or remission of duty.

Note: The application must be made in accordance with sections 107 and 109.

Refund or rebate of duty (2) An application is required for a refund or rebate of duty unless: (a) the refund or rebate relates to a circumstance mentioned in item 8 of the table in clause 1 of Schedule 6; or (b) all of the following apply: (i) the goods on which duty has been paid are Subdivision AA goods and were not the subject of a self‑assessed clearance declaration or an import declaration; (ii) the duty was paid through manifest error of fact or patent misconception of the law; (iii) a person tells the Collector the grounds on which the person believes he or she is entitled to a refund or rebate: (A) within 4 years after the duty was paid; and (B) in writing, signed by the person. Remission of duty (4) An application is required for a remission of duty unless: (a) the remission relates to a circumstance mentioned in item 18, 19 or 22 of the table in clause 1 of Schedule 6; or (b) the goods on which duty was payable have been totally lost or destroyed or have otherwise ceased to exist.