110Procedures for dealing with application for refund, rebate or remission

110 Procedures for dealing with application for refund, rebate or remission

(1) For paragraph 163(1AA)(b) of the Act, this section sets out procedures to be followed in dealing with applications for a refund, rebate or remission of duty. Verifying particulars and other matters (2) Before considering an application for a refund, rebate or remission of duty, a Collector must: (a) verify particulars in the application; and (b) be satisfied of any other matter that may be relevant to approval of the refund, rebate or remission. (3) A Collector may require the applicant to verify the information in the application by declaration or by producing documents. Requiring documents or information (4) A Collector may require the applicant to give to the Collector: (a) the commercial documents relating to the application that are in the applicant’s possession or control; or (b) information, of a kind specified by the Collector, about the goods that is within the knowledge of the applicant or that the applicant is reasonably able to obtain. (5) If a requirement mentioned in subsection (4) is to be communicated in a document, the requirement must: (a) be communicated to: (i) the applicant; or (ii) if another person made the application for the applicant—that other person; and (b) be in an approved form; and (c) include the information required by the form. (6) If a requirement mentioned in subsection (4) is to be communicated electronically, the requirement must: (a) be transmitted electronically to the person who made the application; and (b) include the information required by an approved statement. Questions about the application (7) A Collector may require either of the following to answer questions about the application: (a) the applicant; (b) if another person made the application for the applicant—that other person. Considering an application (8) If a requirement under subsection (3), (4) or (7) to verify information, give documents or information, or answer questions, is not complied with within 30 days after the requirement is made, an application may be considered only on the information available to a Collector. Returning a commercial document (9) If a person delivers a commercial document to a Collector, the Collector must deal with the document and then return the document to the person.