Under the ACIS Administration Act 1999 (Cth) as it stood before the 2007 amendments, duty credits could only be recovered in the specific circumstances set out in s 94(1) — an error in calculation, mistake of fact, inaccurate or incomplete information, or clerical error in the ledger. A mere absence of legal entitlement to credits, without one of those specified circumstances, did not give rise to an unearned credit liability under s 95. The 2007 amendments addressed this gap by introducing s 94(1A) and broadening s 95.
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