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Customs and Excise Act 2018

Final and miscellaneous provisions - Miscellaneous provisions - Payments by chief executive out of public funds

433: Payments by chief executive out of public money

You could also call this:

"Chief executive can use public money to pay refunds and other costs"

Illustration for Customs and Excise Act 2018

The chief executive can use public money to pay for certain things. You need to know that they can pay refunds or credits of duty, drawbacks of duty, and interest on duty. They can also pay refunds of interest and penalties, and refunds of penalties, but only if the law says they can, and they must follow the rules in sections like section 128(1), sections 165 to 171, and section 294(2).

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Topics:
Money and consumer rights > Taxes
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Part 6Final and miscellaneous provisions
Miscellaneous provisions: Payments by chief executive out of public funds

433Payments by chief executive out of public money

  1. Subject to any limitation imposed by regulations, the chief executive may, without further appropriation than this section, incur expenses to pay—

  2. all lawful refunds or credits of duty:
    1. all lawful drawbacks of duty:
      1. all lawful payments of interest under section 128(1):
        1. all lawful refunds of interest and penalties under sections 165 to 171:
          1. all lawful refunds of penalties or further penalties under section 294(2).

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