Section 20

in subsection (1a), by substituting for the words

“subsection 77(1) section 77a” the words “subsection 77(1)

or section 77a”; and

by inserting after subsection (4) the following subsections:

“(4a) Any amount of excess in respect of tax payable for a year of assessment which is to be refunded to a person under subsection (1) may be utilized by the Director General for the payment of any other amount of tax which is due and payable

(including any amount of instalments which are due and payable) by that person under this Act, or under the Petroleum (Income Tax) Act 1967 or the Real

Property Gains Tax Act 1976.

Act 719

Where amount of excess in respect of a person is ascertained in accordance with subsection 50(4) of the

Petroleum (Income Tax) Act 1967 or subsection 24(7a)

of the Real Property Gains Tax Act 1976 such excess shall be applied for the payment of tax which is due and payable (including any amount of instalments which are due and payable) by that person under this Act.”.

amendment of section 132