Export Charges (Imposition—General) Regulation 2015
24Person liable to pay charges—certain authorised officers
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24 Person liable to pay charges—certain authorised officers
For section 13 of the Act, the person who is liable to pay the charge prescribed by an item in the table in section 23 is the person who has been appointed to be an authorised officer as referred to in that item.
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).