Excise Act 1901

PART VIIB - SPECIAL PROVISIONS RELATING TO FUEL  

SECTION 77L   NOTICE REQUIREMENTS FOR SALES OR SUPPLIES OF LPG TO WHICH AN LPG REMISSION APPLIES  

77L(1)    
A person (the licensee ) who holds a manufacturer licence or a storage licence must give a notice to a person if:

(a) the licensee sells or supplies LPG to the person; and

(b) an LPG remission applies to the LPG at the time of the sale or supply.

Note:

The meaning of apply is affected by subsection 4(5) .

77L(2)    
A person (the supplier ) must give a notice to a person if:

(a) the supplier sells or supplies the LPG to the person; and

(b) an LPG remission applies to the LPG at the time of the sale or supply; and

(c) when the supplier was supplied the LPG, the supplier was given a notice under this section (including under a previous application of this subsection) in respect of that LPG.

Note:

The regulations may prescribe circumstances in which a notice is not required to be given (see subsection (4)).

Contents of notice

77L(3)    

A notice given under this section must comply with any requirements prescribed by the regulations. Regulations

77L(4)    
The regulations may prescribe circumstances in which a notice is not required to be given by a person under this section. Offence

77L(5)    
A person commits an offence if:

(a) a person is required to give a notice under this section; and

(b) the person fails to give the notice in accordance with this section.

Penalty: 1 penalty unit.

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.