Document ID: chunk:federal_register_of_legislation:C2015C00189:section:6
Version: federal_register_of_legislation:C2015C00189
Segment Type: section
Provision Reference: s 6
Character Range: 5707–6318

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.