Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (83 of 2014)

Schedule 1   Repeal of the carbon tax

Part 4   Jobs and Competitiveness Program

Division 5   Collection of levy

356   When levy is due and payable

Levy imposed on a true-up shortfall of a person is due and payable at the end of the period ascertained in accordance with the rules.