Section 99A

any amount of customs duty or any surcharge accruing, or any penalty, fee or other money payable under this Act;

Customs 109

any amount of excise duty or any surcharge accruing, or any penalty, fee or other money payable under Excise Act 1976;

any amount of sales tax due and payable, any surcharge accruing, or any penalty or other money payable under the

*Sales Tax Act 1972 [Act 64];

any amount of service tax due and payable, any surcharge accruing, or any penalty or other money payable under the

**Service Tax Act 1975 [Act 151];

any amount of good and services tax due and payable, any surcharge accruing, or any penalty or other money payable under the ***Goods and Services Tax Act 2014 [Act 762];

any amount of sales tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under the Sales Tax Act 2018 [Act 806]; or

any amount of service tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under the Service Tax Act 2018 [Act 807], the Director General may offset any amount or any part of any amount of drawback or refund due to that person against the unpaid amount referred to in paragraphs (a), (b), (c), (d), (e), (f) and (g), and the

Director General shall treat the amount offset as payment or part payment received from that person.

*NOTE—The Sales Tax Act 1972 [Act 64] has since been repealed by the Goods and Services Tax Act 2014 [Act 762] which comes into operation on 1 July 2014 and 1 April 2015–see section 178 of Act 762.

Act 762 has since been repealed by the Goods and Services Tax (Repeal) Act 2018 [Act 805] which comes into operation on 1 September 2018–see section 3 of Act 805.

**NOTE—The Service Tax Act 1975 [Act 151] has since been repealed by the Goods and Services Tax

Act 2014 [Act 762] which comes into operation on 1 July 2014 and 1 April 2015–see section 181 of Act