ACIS Administration Act 1999 (Repealed)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 98
98
OFFSETTING OF DUTY CREDIT OF THE SAME KIND
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 a balance of duty credit of the same kind as the liability; the balance is to be offset against the 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 a balance of duty credit of the same kind as the liability; the balance is to be offset against the liability.
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