Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If, apart from this subsection, the Commonwealth does not have power under this Act or the regulations to pay an amount (the relevant amount ) to a person purportedly as:
(a) a refund or rebate of duty to which the person is entitled to in accordance with section 163; or
(b) a drawback of duty to which the person is entitled to in accordance with regulations made for the purposes of section 168;
then the Commonwealth may pay the relevant amount to the person.
Debt
(2) If a payment is made under subsection (1) to the person, the relevant amount is a debt due to the Commonwealth by the person.
Note: For recovery of the debt, see section 165.
Appropriation
(3) The Consolidated Revenue Fund is appropriated for the purposes of making payments under subsection (1).