Omnibus Repeal Day (Autumn 2014) Act 2014 (109 of 2014)

Schedule 5   Environment

Part 3   Ozone amendments

Division 1   Heel allowance percentage amendments

Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995
65   After subsection 4(3)

Insert:

(3A) For the purposes of this section, the quantity of a substance that is taken to be manufactured is the quantity of the substance that is actually manufactured reduced by the heel allowance percentage for the substance.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).