For section 6 of the Levy Act, if:
(a) a person is issued with a leviable WTBF fishing permit; and
(b) an amount of levy is due and payable for the permit; and
(c) the person is granted a leviable WTBF boat SFR; and
(d) the person pays the amount of levy payable on the permit on or before the day the person is granted the SFR;
the amount of levy payable for the SFR is nil.