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Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995
4AImport levy—SGG equipment
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#### 4A Import levy—SGG equipment
(1) If:
(a) an equipment licence allows the licensee to import SGG equipment; and
(b) the licensee imports SGG equipment during a reporting period during which the licence is in force;
levy is imposed on the licensee in respect of that import.
(2) Subsection (1) does not apply to the import of SGG equipment prescribed by the regulations.
(3) Subsection (1) does not apply to the import of SGG equipment if:
(a) the equipment contains an SGG and the import is covered by the low volume imports exemption under subsection 13AA(4) of the Management Act; or
(b) the import is covered by any of subsections 13AA(6) to (9) of that Act (which provide exceptions in certain circumstances from the prohibitions in that Act that apply to importing equipment).
(4) For the purposes of this section, if a licence is in force for only part of a particular reporting period, that part is taken to be a reporting period.
(5) The amount of levy imposed by subsection (1) on a licensee in respect of the import of SGG equipment during a reporting period is the amount worked out using the following formula:

where:
> prescribed rate means the amount prescribed by the regulations for the purposes of this definition.
(7) For the purposes of subsection (5), disregard an SGG that is used, or for use, for a purpose prescribed by the regulations.
(8) Before the Governor‑General makes regulations for the purposes of a provision mentioned in column 1 of an item in the following table, the Minister must be satisfied of the matter, or one or more of the matters, mentioned in column 2 of that item:
```html
<table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Matters the Minister must be satisfied of before regulations are made</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span></span></p><p class="TableHeading"><span>Item</span></p></td><td style="width:109.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p><p class="TableHeading"><span>Provision</span></p></td><td style="width:187.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span></p><p class="TableHeading"><span>Matters</span></p></td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:109.2pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>definition of </span><span style="font-weight:bold; font-style:italic">prescribed rate</span><span> in</span><span style="font-style:italic"> </span><span>subsection</span><span> </span><span>(5)</span></p></td><td style="width:187.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>that the effect of this Act and the Manufacture Levy Act will be to recover no more than the Commonwealth’s likely costs of the kind mentioned in paragraph</span><span> </span><span>65D(a), (b), (c) or (ca) of the Management Act, being costs that are unlikely to be offset by fees charged under the Management Act or regulations made under it</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:109.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>(7)</span></p></td><td style="width:187.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) that it would be impracticable to work out an amount of levy by reference to an SGG that is used, or for use, for a purpose to be prescribed by those regulations; or</span></p><p class="Tablea"><span>(b) that a purpose to be prescribed by those regulations is a medical, veterinary, health or safety purpose</span></p></td></tr></tbody></table>
```