94Person not entitled to certain duty credit

#### 94 Person not entitled to certain duty credit (1) A person who has or had duty credit is not entitled to the credit if the person received the credit for any of the following reasons: (a) because of the making of an error in calculating the duty credit (including during the modulation process) or a mistake of fact; (b) because information given to the Minister, the Secretary or a delegate of the Secretary was inaccurate or incomplete; (c) because of a clerical error or mistake in the ledger; (d) because the credit: (i) was entered in respect of a transaction to which the person was a party that was not at arm’s length within the meaning of section 9; and (ii) is referrable to a production value, sales value or investment to which the transaction relates that has not been determined as if the parties were at arm’s length. (1A) A person who has or had duty credit is not entitled to the credit if the credit was issued in respect of an investment that was not an eligible investment. (2) If: (a) a person has or had certain duty credit; and (b) an authorised officer, under section 83, asks the person: (i) to answer a question in relation to the duty credit; or (ii) within the period provided for in section 108 (document retention obligations), to produce a document relating to the duty credit; and (c) the person does not answer the question or produce the document when asked to; the person is not entitled to the duty credit.