ACIS Administration Act 1999 (Repealed)
PART 9
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UNEARNED DUTY CREDIT
Division 3
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Offsetting of duty credit against unearned credit liability
SECTION 97
97
DUTY CREDIT TO BE OFFSET AGAINST LIABILITY
If:
(a) a person is liable to pay to the Commonwealth an unearned credit liability in respect of duty credit of a particular kind; and
(b) the person has duty credit; the duty credit is to be offset against the liability as provided for in sections 98 and 99.
If:
(a) a person is liable to pay to the Commonwealth an unearned credit liability in respect of duty credit of a particular kind; and
(b) the person has duty credit; the duty credit is to be offset against the liability as provided for in sections 98 and 99.
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