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Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014
3Simplified outline of this Act
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3 Simplified outline of this Act
This Act exempts licensees from the carbon charge component of levy imposed by the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 in respect of imports of SGGs during the quarter beginning on 1 April 2014, if:
(a) the SGGs are entered for warehousing; and
(b) the SGGs are not entered for home consumption before the end of the quarter.