CTHRepealedAct
ACIS Administration Act 1999
98Offsetting of duty credit of the same kind
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#### 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.