150Refunds of levy

150 Refunds of levy

(1) This section is made for the purposes of subsection 190(2) of the Act. (2) If an amount of offshore electricity infrastructure levy is overpaid, the person to whom the levy was paid must refund the amount by which the levy was overpaid. (3) For the purposes of this section, overpaid levy includes the following: (a) levy overpaid in error; (b) levy overpaid because a licence was held for less than the period for which the levy was paid; (c) levy overpaid because part of a licence area became a vacated area during the period for which the levy was paid.