EXCISE ACT 1901

PART VIIB - SPECIAL PROVISIONS RELATING TO FUEL  

SECTION 77M   PENALTY FOR USING LPG FOR EXCISABLE LPG USE  

77M(1)  
This section applies if:


(a) LPG is sold or supplied to a person; and


(b) the person uses the LPG for an excisable LPG use; and


(c) an LPG remission applies to the LPG at the time of the use.

Note 1:

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

Note 2:

A person might commit an offence if the person sells LPG and the LPG is used for an excisable LPG use (see section 117BA ).

77M(2)  
The person must, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to 2 times the amount of the duty that would have been payable on the LPG if:


(a) an LPG remission had not applied to the LPG; and


(b) the LPG had been entered for home consumption on the day on which the Collector made the demand.

Note:

For provisions about collection and recovery of the amount, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

77M(3)  
A demand under subsection (2) is not a legislative instrument.




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