Commonwealth Consolidated Acts Commonwealth Consolidated ActsObject
(1) The object of this section is to waive certain charge payable by holders of chargeable permissions to:
(a) assist holders of such permissions directly or indirectly affected by the coronavirus known as COVID - 19; and
(b) facilitate interstate and overseas trade by helping sustain the viability of Australian businesses engaged, or usually engaged, in such trade.
Scope
(2) This section applies in relation to an amount of charge that is or was payable (the charge amount ) by the holder of a chargeable permission in relation to the period (the relevant period ):
(a) beginning on 1 January 2020; and
(b) ending on 31 March 2020.
Waiver of charge etc.
(3) On the commencement of this section, payment of the charge amount, and any late payment penalty that relates to the charge amount, is taken to be waived.
Refund for charge already paid
(4) If, before the commencement of this section:
(a) the holder of a chargeable permission paid a charge amount; and
(b) the charge amount related to the relevant period;
the Commonwealth must refund to the holder an amount equal to the charge amount.
(5) Amounts payable under subsection (4) are to be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.
Sunset of appropriation
(6) The appropriation set out in subsection (5) ceases to have effect at the end of 31 December 2020.