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    <description>Realisations from sale or disposal are appropriated in priority: administrative recovery costs first, then the amount or penalty due, then other amounts owing under GST laws, and the residual is credited to the owner&#039;s electronic cash ledger if registered or to the person&#039;s bank account if not registered; where payment cannot be made within six months (or extended period) the balance is to be deposited into the Fund.</description>
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      <description>Realisations from sale or disposal are appropriated in priority: administrative recovery costs first, then the amount or penalty due, then other amounts owing under GST laws, and the residual is credited to the owner&#039;s electronic cash ledger if registered or to the person&#039;s bank account if not registered; where payment cannot be made within six months (or extended period) the balance is to be deposited into the Fund.</description>
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