CTHRepealedAct
ACIS Administration Act 1999
97Duty credit to be offset against liability
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#### 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.