Document ID: chunk:federal_register_of_legislation:C2023C00103:section:3a:p1
Version: federal_register_of_legislation:C2023C00103
Segment Type: section
Provision Reference: s 3A (pt 1/2)
Character Range: 3563–6078

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 reporting period during which the licence is in force;
levy is imposed on the licensee in respect of that import.
Note: This subsection applies only in relation to the import of SGGs that are bulk scheduled substances (see subsection 3(2) of this Act and subsection 9(1) of the Management Act). For SGG equipment imported under an equipment licence, see section 4A of this Act.
 (2) Subsection (1) does not apply to the import of an SGG in circumstances, or for a purpose, prescribed for the purposes of subsection 13AA(2) of the Management Act.
 (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.
 (6) For the purposes of this section, if a licence is in force for only part of a particular reporting period, that part is taken to be a reporting period.
 (6A) Subsection (6B) applies for the purposes of:
 (a) this section and any other section of this or any other Act that relates to this section; and
 (b) any regulations made under this or any other Act that relate to this section.
 (6B) The quantity of an SGG that is taken to be imported is the quantity actually imported reduced by the heel allowance percentage for the SGG.
 (7) The amount of levy imposed by subsection (1) on a licensee in respect of the import of an SGG in a reporting period is the amount worked out using the following formula:
where:
prescribed rate means the amount prescribed by the regulations for the purposes of this definition.
 (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 equipment of a kind prescribed for the purposes of paragraph 13(4)(a) or (6)(a) of the Management 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 levy.
 (11) In making a determination under subsection (9), the Minister must have regard to such matters as are specified