Commonwealth Consolidated Acts

RADIOCOMMUNICATIONS TAXES COLLECTION ACT 1983 - SECT 10E

    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.