CTHRepealedLegislation
Export Charges (Imposition—General) Regulation 2015
22Person liable to pay charges—export documents
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22 Person liable to pay charges—export documents
For section 13 of the Act, the person who is liable to pay the charge prescribed by an item in the table in section 21 is the person to whom the export document to which the charge relates is issued.
Note: An agent of a person who is liable to pay a charge under this section is jointly and severally liable with that person to pay the charge (see section 6 of the Export Charges (Collection) Regulation 2015).