Commonwealth Consolidated Acts

OZONE PROTECTION AND SYNTHETIC GREENHOUSE GAS (IMPORT LEVY) (TRANSITIONAL PROVISIONS) ACT 2014 - SECT 5

    If:

  (a)   levy is imposed by subsection   3A(1) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 on a licensee in respect of an import of an SGG during the quarter beginning on 1   April 2014; and

  (b)   the SGG is entered for warehousing (within the meaning of the Customs Act 1901 ); and

  (c)   the SGG is not entered for home consumption (within the meaning of the Customs Act 1901 ) before the end of the quarter;

the licensee is exempt from the carbon charge component of the amount of the levy.