Commonwealth Consolidated Acts

ACIS ADMINISTRATION ACT 1999 - SECT 99

                   If:

                     (a)  a person is liable to pay to the Commonwealth an unearned credit liability, or a part of such a liability, in respect of duty credit of a particular kind; and

                     (b)  the person:

                              (i)  does not have any duty credit of that kind; or

                             (ii)  does not have sufficient duty credit of that kind to fully offset the liability; but

                     (c)  the person has a balance of duty credit of a different kind;

the balance is to be offset against the liability in the order set out in section 100.