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.