EXCISE REGULATION 2015

PART 4 - TOBACCO, FUEL, AND DELIVERY OF CERTAIN GOODS WITHOUT ENTRY  

Division 3 - Matters relating to fuel  

SECTION 23   23   SALES OR SUPPLIES OF LPG TO WHICH LPG REMISSION APPLIES - CIRCUMSTANCES WHEN NOTICE IS NOT REQUIRED  
For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:


(a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;


(b) the LPG:


(i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ); and

(ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ).



This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.