SYNTHETIC GREENHOUSE GAS
LEVY EXPORT REFUND SCHEME
The equivalent carbon tax export refund scheme will continue to apply until 1 July 2015. The
equivalent carbon tax ceased on 1 July 2014.
An application for an equivalent carbon tax export refund must be made before
1 January 2016.
Eligibility for the export refund scheme
To be eligible you must have:

imported SGG under a controlled substances licence, or an ozone depleting substance/synthetic
greenhouse gas (ODS/SGG) equipment licence;

paid the levy (including the carbon charge component) on the SGG imported; and

exported the SGG (or SGG equipment) within 12 months after the import. An application for an
equivalent carbon tax export refund must be made before 1 January 2016
You may apply for refund of the whole or a part of the carbon charge.
You must also be able to provide documentary evidence to support your application, demonstrating that:

the carbon charge component of the levy was paid; and

you exported the SGG (or SGG equipment) within 12 months after the import; or

you sold the SGG (or SGG equipment) to another person who exported it within 12 months of the import
(see below).
Exported by another person or company
You may be able to claim an export refund if you imported the SGG (or SGG equipment), then sold this
directly to another person who exported it within 12 months of import. The importer must be able to
demonstrate this.
An importer cannot claim an export refund if they sold the SGG, or SGG equipment, to another person who
then resold the SGG or SGG equipment to an exporter (ie, the exporter is two steps removed from the
importer).
Applying for an export refund
The on-line application form can be found under the heading ‘other forms’ at:
www.environment.gov.au/atmosphere/ozone/licences/licencereporting.html
If you require any further assistance, please email ozone@environment.gov.au or call
02 6274 1373.
Documentary and information requirements
An application must be accompanied by the following information:

evidence that the levy was paid in respect of the SGG or SGG equipment; and

evidence that the licensee exported the SGG or SGG equipment within 12 months after the import; or

evidence that the licensee sold the SGG or the SGG equipment to another person and that other person
exported the equipment or SGG within 12 months after the import.
The following documents may be provided by licensees to support the statements made in their application:

Import declaration forms stating the amount of SGG or SGG equipment imported, the type of SGG
imported and the date of import;

Export declaration demonstrating that the SGG or SGG equipment has been exported, including the
amount of SGG and the date of export;

Bill of lading stating the SGG or SGG equipment being exported, the export destination and intended
date of arrival at destination;

Receipt of payment of import levy paid on the SGG or SGG equipment; and

Commercial invoice or other documentation demonstrating a transfer of ownership of the SGG or SGG
equipment (in an application where the exporter and the licensee applying for the refund are different
entities).
Documents should accompany the online application form. PDF and scanned versions of documents will be
able to be uploaded as part of the application process. Licensees must demonstrate that their application
satisfies the criteria for an export refund by providing required documentation. Applications without sufficient
evidence may not receive the export refund.
More information
For more information about the government’s administration of SGG’s, please go to
www.environment.gov.au/protection/ozone/synthetic-greenhouse-gases
or email ozone@environment.gov.au or phone the department on 1800 803 772.
* The use of the term ‘export refund’ refers to the remission and refund of the import levy under sections 69AA and 69AB of the Ozone
Protection and Synthetic Greenhouse Gas Management Act 1989 (Cth).
2