sec.246XDuty validly imposed under chs 2 and 3 not affected by invalid AFAD

### sec.246X Duty validly imposed under chs 2 and 3 not affected by invalid AFAD This section applies in relation to assessments of duty for a relevant transaction if invalid AFAD was purportedly imposed on the transaction. To remove any doubt, it is declared that— an assessment of duty for the relevant transaction under chapter 2 or 3 is, and always has been, made separately from an assessment of AFAD under chapter 4 for the same transaction, whether or not the assessments are the subject of the same assessment notice; and the purported imposition of the invalid AFAD does not affect— the validity of an assessment of any other duty for the transaction; or any other right or liability acquired or incurred, or an act or omission done or made, in relation to the assessment of other duty for the transaction. s 246X ins 2025 No. 15 s 5 (sec.246X-ssec.1) This section applies in relation to assessments of duty for a relevant transaction if invalid AFAD was purportedly imposed on the transaction. (sec.246X-ssec.2) To remove any doubt, it is declared that— an assessment of duty for the relevant transaction under chapter 2 or 3 is, and always has been, made separately from an assessment of AFAD under chapter 4 for the same transaction, whether or not the assessments are the subject of the same assessment notice; and the purported imposition of the invalid AFAD does not affect— the validity of an assessment of any other duty for the transaction; or any other right or liability acquired or incurred, or an act or omission done or made, in relation to the assessment of other duty for the transaction. - (a) an assessment of duty for the relevant transaction under chapter 2 or 3 is, and always has been, made separately from an assessment of AFAD under chapter 4 for the same transaction, whether or not the assessments are the subject of the same assessment notice; and - (b) the purported imposition of the invalid AFAD does not affect— (i) the validity of an assessment of any other duty for the transaction; or (ii) any other right or liability acquired or incurred, or an act or omission done or made, in relation to the assessment of other duty for the transaction. - (i) the validity of an assessment of any other duty for the transaction; or - (ii) any other right or liability acquired or incurred, or an act or omission done or made, in relation to the assessment of other duty for the transaction. - (i) the validity of an assessment of any other duty for the transaction; or - (ii) any other right or liability acquired or incurred, or an act or omission done or made, in relation to the assessment of other duty for the transaction.