112Limitations on implementation of court decisions concerning duty credit decisions

#### 112 Limitations on implementation of court decisions concerning duty credit decisions (1) If, in respect of a decision (the original decision) set out in section 111: (a) application is made for review of the original decision to: (i) the Federal Court or the Federal Magistrates Court under the Administrative Decisions (Judicial Review) Act 1977; or (ii) the Federal Court under section 39B of the Judiciary Act 1903; and (b) the court makes a decision in favour of the applicant for review; the limitations set out in the following subsections apply to the implementation of the court’s decision concerning the original decision. (2) The court’s decision has effect on and from the day that the court made its decision and not before that date. (3) If: (a) the applicant for review is a participant at the time that the court’s decision concerning his or her application is made; and (b) the court’s decision would result in the applicant being issued with an increased amount of modulated capped production credit, modulated investment credit or unmodulated type J investment credit; the court’s decision can only be given effect to if: (c) the stage cap (referred to in section 53) for the stage in respect of when the original decision was made has not been reached; and (d) the court’s decision is made before the end of the calendar year next following that stage. (4) If the applicant for review is a participant at the time that the court’s decision concerning his or her application is made: (a) the decision can only be given effect to if the applicant’s personal 5% limit on sales (section 54) in respect of the ACIS year in which the original decision was made has not been reached; and (b) if the limit has not been reached, the decision can only be given effect to to the extent of the 5% limit.