10Rebate may be used to offset other tax liabilities

10 Rebate may be used to offset other tax liabilities

(1)  If –

(a) the Commissioner has decided that a rebate is payable to an employer under this Act; and

(b) the employer has a tax liability due and owing to the Crown –

the Commissioner may apply the rebate payable under this Act against the tax liability due and owing.

(2)  If the Commissioner applies the rebate payable to an employer under this Act against a tax liability under this section, the Commissioner is to notify the employer in writing of that fact.