Exemption from State Tax for unintended fish meal production waste: no levy for a retrospective period and no refunds. No State Tax shall be levied or collected on supplies of unintended waste generated during production of fish meal, excluding fish oil, for the period from 1 July 2017 to 30 September 2019; however, no refunds shall be made of State Tax collected during that period that would have been exempt had the notification been in force.