sec.246PWho is liable to pay windfall duty

### sec.246P Who is liable to pay windfall duty Windfall duty must be paid by— if a person gives notice to the commissioner disputing the person’s liability for invalid AFAD imposed on a relevant transaction—the person; or if a person is taken to have made a claim under section 246N (2) (a) —the person required to be repaid under the order; or if a person is taken to have made a claim under section 246N (2) (b) —the person who made the objection; or if a person is taken to have made a claim under section 246N (2) (c) —the person who does not pay the amount by the payment day. s 246P ins 2025 No. 15 s 5 - (a) if a person gives notice to the commissioner disputing the person’s liability for invalid AFAD imposed on a relevant transaction—the person; or - (b) if a person is taken to have made a claim under section 246N (2) (a) —the person required to be repaid under the order; or - (c) if a person is taken to have made a claim under section 246N (2) (b) —the person who made the objection; or - (d) if a person is taken to have made a claim under section 246N (2) (c) —the person who does not pay the amount by the payment day.