99Remission or refund of charge

#### 99 Remission or refund of charge Remission (1) If: (a) a person becomes the holder of a charge offset certificate for a financial year; and (b) a base instalment of charge is payable by the person in relation to the financial year; and (c) the base instalment of charge has not been paid; the Secretary must, on behalf of the Commonwealth, remit so much of the base instalment of charge as equals the amount specified in the certificate. > Note: For base instalment of charge, see section 102D. (2) The Secretary must inform the ACMA of a remission of charge under subsection (1). (3) If: (a) the ACMA has made an assessment under section 102 setting out the charge payable by a person for a financial year; and (b) the base instalment of charge is remitted, to any extent, under subsection (1) of this section; and (c) the ACMA is informed of the remission; the ACMA must, under subsection 102B(1), vary the assessment to reflect the remission. Refund (4) If: (a) a person becomes the holder of a charge offset certificate for a financial year; and (b) a base instalment of charge was payable by the person in relation to the financial year; and (c) the base instalment of charge has been paid; the Secretary must, on behalf of the Commonwealth, refund so much of the base instalment of charge as equals the amount specified in the certificate. > Note: For base instalment of charge, see section 102D.