Contents of Section

Chapter:

109 PDFTitle:DUTIABLE COMMODITIES ORDINANCEGazette Number:
Section:26BHeading:Administrative Appeals Board to assess dutyVersion Date:30/06/1997

(1) The Administrative Appeals Board shall assess the duty payable if an aggrieved party appeals and the Board finds that duty (other than duty assessed by the Commissioner) is payable.
(2) An assessment of duty by the Administrative Appeals Board is treated as if it is an assessment of duty by the Commissioner except that an aggrieved party may not appeal further to the Administrative Appeals Board.

(Added 46 of 1996 s. 13)