SWIMMING POOLS TAX REFUND ACT 1992 (Repealed)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.

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