108Communication of application for refund, rebate or remission by computer to Department

108 Communication of application for refund, rebate or remission by computer to Department

For subsection 163(1AB) of the Act, an application by computer for a refund, rebate or remission of duty is taken to have been communicated to the Department when an electronic message is transmitted by a Collector to the person who made the application stating that: (a) the application has been accepted and the refund, rebate or remission has been approved; or (b) the application has been received but further information is required.