Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014
5Limited levy exemption—imports of SGGs during the quarter beginning on 1 April 2014
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5 Limited levy exemption—imports of SGGs during the quarter beginning on 1 April 2014
If: (a) levy is imposed by subsection 3A(1) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 on a licensee in respect of an import of an SGG during the quarter beginning on 1 April 2014; and (b) the SGG is entered for warehousing (within the meaning of the Customs Act 1901); and (c) the SGG is not entered for home consumption (within the meaning of the Customs Act 1901) before the end of the quarter; the licensee is exempt from the carbon charge component of the amount of the levy.