Section 27A

any amount of service tax due and payable, any surcharge accruing, or any penalty, fee or other money payable under this Act;

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

*Sales Tax Act 1972 [Act 64];

*NOTE—The Service Tax Act 1975 [Act 151] and the Sales Tax Act 1972 [Act 64] have since been repealed by the the Goods and Services Act 2014 [Act 762] which comes into operation on 1 July 2014 and 1 April 2012—

see sections 178 and 181 of Act 762 and P.U. (B) 319/2014.

46

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];

any amount of goods 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 customs duty, or any surcharge accruing, or any penalty, fee or other money payable under the Customs

Act 1967; or

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

Act 1976 [Act 176], the Director General may offset, against the unpaid amount referred to in paragraph (a), (b), (c), (d), (e), (f) or (g), any amount or any part of any amount refundable under this Act to that person and the Director

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