Document ID: chunk:federal_register_of_legislation:C2021C00453:clause:6_10e
Version: federal_register_of_legislation:C2021C00453
Segment Type: clause
Provision Reference: sch 6 cl 10E
Character Range: 56573–57075

10E  Set‑off
  If:
 (a) an amount of interim tax is payable by a person (the first amount); and
 (b) an amount is payable by the Commonwealth to the person under section 10B, 10C or 10D (the second amount);
the ACMA may, on behalf of the Commonwealth, set off the whole or a part of the first amount against the whole or a part of the second amount.

Part 2—Termination of the liability of commercial broadcasters to pay transmitter licence tax

Radiocommunications (Transmitter Licence Tax) Act 1983