99Application of payments of instalments of tax

#### 99 Application of payments of instalments of tax Where: (a) a person has paid an amount in respect of an instalment of tax in respect of a year of tax, in relation to a petroleum project (including in the case of a combined project any pre‑combination project in relation to the project); and (b) an assessment has been made of the amount of tax payable by the person in respect of the year of tax in relation to the project; the Commissioner shall credit the amount so paid in payment successively of: (c) any tax payable by the person in respect of the year of tax in respect of the petroleum project, whether or not that tax is due for payment; and (d) any other liability to the Commonwealth of the person entitled to the credit arising under or by virtue of this Act or any other Act of which the Commissioner has the general administration; and shall refund to the person so much of the amount as is not credited.