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Radiocommunications Taxes Collection Act 1983
10ESet‑off
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#### 10E Set‑off
If:
(a) an amount of interim tax is payable by a person (the first amount); and
(b) an amount is payable by the Commonwealth to the person under section 10B, 10C or 10D (the second amount);
the ACMA may, on behalf of the Commonwealth, set off the whole or a part of the first amount against the whole or a part of the second amount.