SWIMMING POOLS TAX REFUND ACT 1992 (Repealed)

SECTION 7   $100 OF POOL PURCHASER'S INTEREST PAYABLE BY WAY OF COMPENSATION TO POOL BUILDER  

7    If, apart from this section, the Commissioner becomes liable to pay interest under section 5 (because subsection 4(3), but not 4(5), applies) or 6, or both, to a pool purchaser, the Commissioner is liable to pay to the pool builder concerned (instead of to the pool purchaser):

(a)  if the total amount of interest that the Commissioner becomes liable to pay under those sections is less than or equal to $100 - all of the interest; or

(b)  in any other case - $100 of the interest.