9Application of refund payments and interest against liabilities

#### 9 Application of refund payments and interest against liabilities (1) If: (a) an in situ pool tax refund payment is, in accordance with section 4, liable to be made to a person; or (b) any interest is liable to be paid to a person under section 5, 6 or 7; the Commissioner may apply the payment or interest in total or partial discharge of a liability of the person to the Commonwealth. (2) If the payment or interest is so applied and the amount of the payment or interest remaining is less than 50 cents, it is not payable.