Commonwealth Consolidated Acts

OZONE PROTECTION AND SYNTHETIC GREENHOUSE GAS (IMPORT LEVY) (TRANSITIONAL PROVISIONS) ACT 2014 - SECT 6

    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 .