Document ID: chunk:federal_register_of_legislation:C2011A00164:clause:1_3a:p1
Version: federal_register_of_legislation:C2011A00164
Segment Type: clause
Provision Reference: sch 1 cl 3A (pt 1/2)
Character Range: 4137–6640

3A  Import levy—SGGs
 (1) If:
 (a) a controlled substances licence allows the licensee to import SGGs; and
 (b) the licensee imports an SGG during a quarter during which the licence is in force;
levy is imposed on the licensee in respect of that import.
 (2) Subsection (1) does not apply to the import of an SGG in circumstances that are prescribed for the purposes of paragraph 13(1A)(b) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.
 (3) Subsection (1) does not apply to the import of an SGG that is to be used for a purpose prescribed by the regulations.
 (4) Subsection (1) does not apply to the import of an SGG if:
 (a) the SGG is imported for the purpose of the destruction of the SGG; and
 (b) the conditions specified in the regulations are satisfied.
 (5) Subsection (1) does not apply to the import of an SGG contained in ODS equipment or SGG equipment.
 (6) For the purposes of this section, if a licence is in force for only part of a particular quarter, that part is taken to be a quarter.
 (7) The amount of levy imposed by subsection (1) on a licensee in respect of the import of an SGG in a quarter is the amount worked out using the following formula:
where:
applicable charge means:
 (a) if the quarter is in a fixed charge year—the per unit charge applicable under subsection 100(1) of the Clean Energy Act 2011 for the issue of a carbon unit with a vintage year of that fixed charge year; or
 (b) if the quarter is in a flexible charge year—the benchmark average auction charge for the previous financial year.
prescribed rate means the rate prescribed by the regulations.
 (8) The prescribed rate must not exceed $165 per tonne.
 (9) If:
 (a) levy is imposed by subsection (1) on a licensee in respect of an import of an SGG; and
 (b) the Minister is satisfied that the SGG:
 (i) is to be used in medical equipment; or
 (ii) is to be used in the manufacture of medical equipment; or
 (iii) is to be used in a product, or in equipment, prescribed for the purposes of paragraph 8D(1)(c) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989; or
 (iv) is to be used in the manufacture of a product, or of equipment, specified in an instrument in force under paragraph 8D(1)(d) of that Act; or
 (v) is to be used for a purpose prescribed by the regulations;
the Minister may, by written notice given to the licensee, determine that the licensee is exempt from the carbon charge component of the amount of the levy.
 (10) For the purposes