Clause 11

by deleting the words “to him on demand being made within one year from the date of the short levy or refund” in subsection (1) and substituting the words “, to the Director‑General on a valid demand being made”; and

by inserting, immediately after subsection (1), the following subsections:“(1A) A demand is valid under subsection (1) if it satisfies the following:

it is in writing;

it is made within 5 years after the date of payment of the duty, tax, fee or other charge stated in the demand as having been short levied or erroneously refunded;

it specifies —

the amount of the short levy or erroneous refund that the Director‑General requires to be paid or repaid; or

the circumstances or the goods in relation to which the Director‑General has reason to believe the short levy or erroneous refund arose.(1B) Subsection (1A)(b) does not apply if the short levy or erroneous refund was the result of fraud or evasion on the part of the person liable to pay the short levy, or who claimed for or to be entitled to the refund erroneously made, as the case may be.”.