EXCISE ACT 1901

PART VIIB - SPECIAL PROVISIONS RELATING TO FUEL  

SECTION 77HB   77HB   LIQUEFIED PETROLEUM GAS AND LIQUEFIED NATURAL GAS THAT IS EXEMPT FROM EXCISE DUTY  


Liquefied petroleum gas or liquefied natural gas is exempt from excise duty if:


(a) the liquefied petroleum gas or liquefied natural gas is used by a licensed manufacturer on premises specified in the manufacturer licence; and


(b) the use is in the process of manufacturing:


(i) petroleum condensate or stabilised crude petroleum oil; or

(ii) liquefied petroleum gas, liquefied natural gas or other hydrocarbons; and


(c) the manufacturer manufactures the goods referred to in paragraph (b) in accordance with the licence.




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