CTHRepealedAct
ACIS Administration Act 1999
99Offsetting of other kinds of duty credit
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#### 99 Offsetting of other kinds of duty credit
If:
(a) a person is liable to pay to the Commonwealth an unearned credit liability, or a part of such a liability, in respect of duty credit of a particular kind; and
(b) the person:
(i) does not have any duty credit of that kind; or
(ii) does not have sufficient duty credit of that kind to fully offset the liability; but
(c) the person has a balance of duty credit of a different kind;
the balance is to be offset against the liability in the order set out in section 100.