112Calculation of refund, rebate or remission of duty

112 Calculation of refund, rebate or remission of duty

(1) For subsection 163(1A) of the Act, the amount of a refund, rebate or remission of duty that may be made by a Collector in a circumstance mentioned in an item of the following table is the amount mentioned in the item.

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Amount of refund</span><span style="font-style:italic">, </span><span>rebate or remission in a circumstance</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:55.88%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Circumstance</span></p></td><td style="width:34.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Amount</span></p></td></tr></thead><tbody><tr><td style="width:10.08%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:55.88%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The goods on which duty has been paid or is payable:</span></p><p class="Tablea"><span>(a) have deteriorated or been damaged; or</span></p><p class="Tablea"><span>(b) are faulty or defective; or</span></p><p class="Tablea"><span>(c) do not conform to contract specifications given by the importer to the manufacturer or supplier of the goods;</span></p><p class="Tabletext"><span>to such an extent that the goods have no commercial value at the port of entry into Australia when the goods first enter under section</span><span> </span><span>68 of the Act.</span></p></td><td style="width:34.04%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The amount that is the whole of the duty paid or payable.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:55.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>11 or 12 of the table in clause</span><span> </span><span>1 of Schedule</span><span> </span><span>6, unless item</span><span> </span><span>1 applies.</span></p></td><td style="width:34.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The amount worked out using the formula in subsection</span><span> </span><span>(2).</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:55.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>1, 2, 4 or 13 of the table in clause</span><span> </span><span>1 of Schedule</span><span> </span><span>6, unless item</span><span> </span><span>1 applies.</span></p></td><td style="width:34.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The amount worked out using the formula in subsection</span><span> </span><span>(3).</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:55.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>16 or 17 of the table in clause</span><span> </span><span>1 of Schedule</span><span> </span><span>6.</span></p></td><td style="width:34.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The amount worked out using the formula in subsection</span><span> </span><span>(4).</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>5</span></p></td><td style="width:55.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>18 of the table in clause</span><span> </span><span>1 of Schedule</span><span> </span><span>6, if the duty was payable between 1</span><span> </span><span>July 2012 and 1</span><span> </span><span>July 2013.</span></p></td><td style="width:34.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The amount worked out under subsection</span><span> </span><span>(5).</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:55.88%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>19 of the table in clause</span><span> </span><span>1 of Schedule</span><span> </span><span>6, if the duty was payable between 1</span><span> </span><span>July 2012 and 1</span><span> </span><span>July 2013.</span></p></td><td style="width:34.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The amount worked out under subsection</span><span> </span><span>(6).</span></p></td></tr></tbody></table>