Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014
7Reports by importers of SGGs relating to the quarter beginning on 1 April 2014
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7 Reports by importers of SGGs relating to 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 person in respect of an import of an SGG during the quarter beginning on 1 April 2014; and (b) under section 5 of this Act, the person is exempt from the carbon charge component of the amount of the levy; and (c) the person is required to give a report under subsection 46A(2) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 in relation to the quarter; the report must include details of the quantity and kind of the SGG that is covered by the exemption.