Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A licence levy is due and payable:
(a) at the end of 90 days after the end of the reporting period to which the levy relates; or
(b) if the Minister allows the licensee concerned a longer period--at the end of that longer period.
(2) A licence levy is:
(a) a debt due to the Commonwealth by the licensee concerned; and
(b) may be recovered by the Minister, on behalf of the Commonwealth, by action in a designated court.
(3) A licence levy in relation to a reporting period is not payable by a licensee if the total of the licence levies that would be payable by the licensee in relation to the reporting period, apart from this subsection, is less than or equal to the amount (if any) prescribed by the regulations for the purposes of this subsection.
(4) In this section:
"licence levy" means levy payable under:
(a) the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 ; or
(b) the Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995 ;
and includes any amount payable under either of those Acts as in force before the commencement of the Ozone Protection and Synthetic Greenhouse Gas Legislation Amendment Act 2003 .