Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014
6Refund of overpayments of levy—imports of SGGs during the quarter beginning on 1 April 2014
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6 Refund of overpayments of levy—imports of SGGs during the quarter beginning on 1 April 2014
If: (a) an amount of levy imposed by subsection 3A(1) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 for the quarter beginning on 1 April 2014 was overpaid by a person before the day after this Act receives the Royal Assent; and (b) the overpayment is wholly attributable to section 5 of this Act; the amount overpaid must be refunded by the Commonwealth.
Note: For the appropriation for the refund, see section 77 of the Public Governance, Performance and Accountability Act 2013.