Document ID: chunk:federal_register_of_legislation:C2023C00080:clause:1_69ab:p1
Version: federal_register_of_legislation:C2023C00080
Segment Type: clause
Provision Reference: sch 1 cl 69AB (pt 1/2)
Character Range: 161219–163882

69AB  Remission and refund of import levy—SGG equipment

Export by licensee
 (1) If:
 (a) levy is imposed by section 4A of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 in respect of the import of SGG equipment by a licensee; and
 (b) the Minister is satisfied that the licensee exported the equipment within 12 months (or such longer period as is prescribed by the regulations) after the import; and
 (c) the licensee applies to the Minister, in accordance with the regulations, for remission or refund of the whole or a part of the carbon charge component of the amount of the levy; and
 (d) the application is accompanied by such information (if any) as is specified in the regulations; and
 (e) the application is accompanied by such documents (if any) as are specified in the regulations;
the Minister must, on behalf of the Commonwealth, remit or refund the whole or a part of the carbon charge component of the amount of the levy.
 (2) For the purposes of subsection (1), the carbon charge component of an amount of levy is so much of that amount as is equal to the amount worked out using the following formula:

where:
applicable charge means the charge that was the applicable charge for the purposes of the application of subsection 4A(5) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 to the levy.
carbon dioxide equivalence has the same meaning as in the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.
 (3) For the purposes of subsection (2), disregard an SGG that is used, or for use, for a purpose prescribed by regulations made for the purposes of subsection 4A(7) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.
 (4) The regulations may provide for verification by statutory declaration of statements in applications under subsection (1).

Export by purchaser
 (5) If:
 (a) levy is imposed by section 4A of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 in respect of the import of SGG equipment by a licensee; and
 (b) the Minister is satisfied that:
 (i) the licensee sold the equipment to another person; and
 (ii) the other person exported the equipment within 12 months (or such longer period as is prescribed by the regulations) after the import of the equipment; and
 (c) the licensee applies to the Minister, in accordance with the regulations, for remission or refund of the whole or a part of the carbon charge component of the amount of the levy; and
 (d) the application is accompanied by such information (if any) as is specified in the regulations; and
 (e) the application is accompanied by such