Compilation #1 | Effective 2015-04-14
FRBR Work URI: /akn/au/act/2014/90
This Act may be cited as the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014.
Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version 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:
the SGGs are entered for warehousing; and
the SGGs are not entered for home consumption before the end of the quarter.
In this Act:
carbon charge component has the same meaning as in subsection 3A(9) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.
(2) An expression used in this Act has the same meaning as in the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.
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.
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
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 Public Governance, Performance and Accountability Act 2013.section 77 of the
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
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.
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history