Clause 7

Section 75 of the principal Act is amended by deleting subsections (1) and (2) and substituting the following subsection:“(1) The Commissioner may certify any amount of money to be refunded and cause the refund to be made immediately under any of the following circumstances: (a)a claim that the amount of money has been overpaid as duty under this Act is lodged with the Commissioner within 6 months after the date of the overpayment or within such longer period as the Commissioner may, in his discretion allow, and the Commissioner is satisfied that the money has been overpaid as duty under this Act;