Document ID: chunk:federal_register_of_legislation:C2015C00189:section:5
Version: federal_register_of_legislation:C2015C00189
Segment Type: section
Provision Reference: s 5
Character Range: 5100–5707

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.