CTM18800 - Shadow ACT: unrelieved surplus: recovery of ACT wrongly set off
If it is discovered that there has been a set-off that ought not to have been made or the set off was excessive, assessments may be made to bring about the right result.
If it is discovered that there has been a set-off that ought not to have been made or the set off was excessive, assessments may be made to bring about the right result.