Retrospective exemption for unintended fishmeal production waste prevents levy and bars refunds for the specified historical period. Clause 122 provides a retrospective exemption from Union territory tax for supply of unintended waste arising in fish meal production, excluding fish oil, for 1 July 2017 to 30 September 2019, and stipulates that any such tax collected in that period which would not have been collected had the exemption applied shall not be refunded.