SWIMMING POOLS TAX REFUND ACT 1992 (Repealed)

SECTION 9   APPLICATION OF REFUND PAYMENTS AND INTEREST AGAINST LIABILITIES  

9(1)  [Commissioner's discretion to apply payment or interest]  

If:

(a)  an in situ pool tax refund payment is, in accordance with section 4, liable to be made to a person; or

(b)  any interest is liable to be paid to a person under section 5, 6 or 7;

the Commissioner may apply the payment or interest in total or partial discharge of a liability of the person to the Commonwealth.

9(2)  [Amount less than 50 cents not payable]  

If the payment or interest is so applied and the amount of the payment or interest remaining is less than 50 cents, it is not payable.

 

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