Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf:
(a) levy is imposed by subsection 3A(1) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 on a person in respect of an import of an SGG during the quarter beginning on 1 April 2014; and
(b) under section 5 of this Act, the person is exempt from the carbon charge component of the amount of the levy; and
(c) the person is required to give a report under subsection 46A(2) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 in relation to the quarter;
the report must include details of the quantity and kind of the SGG that is covered by the exemption.