Australian Capital Territory Numbered Regulations Australian Capital Territory Numbered Regulations(a) the collector or the receiver to whom the repayment is made; or
(b) if the repayment is made to another person—the collector or the receiver to whom the repayment is remitted by that person,
shall cause a statement of the repayment, in accordance with Form 4, to be prepared and forwarded to an authorising officer maintaining an appropriation ledger in which it is appropriate to include particulars of the repayment.