SALES TAX ASSESSMENT ACT 1992 (Repealed)

S 55 repealed by No 11 of 1999, s 3, Sch 1 item 299, effective 1 July 1999. S 55 formerly read:

If the claimant has claimed a credit to which the claimant is entitled, the Commissioner must apply the credit as follows (so far as the claimant has not already deducted the credit under section 53):

(a)  the Commissioner may apply the credit against any liability that the claimant has under the sales tax law or under any other Act of which the Commissioner has the general administration;

(b)  the Commissioner must refund any excess to the claimant.