Excise Act 1901
Compressed natural gas is exempt from excise duty if any of the following apply:
(a) the gas was compressed for use other than as a fuel for a motor vehicle;
(b) the gas was compressed other than in the course of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 );
(c) the gas was compressed for use as a fuel for a motor vehicle that:
(i) is designed merely to move goods with a forklift and is for use primarily off public roads; or
(ii) is of a kind prescribed by the regulations for the purposes of this subparagraph;
(d) the gas is exempt from excise duty under subsection (2). 77HA(2)
Compressed natural gas is exempt from excise duty if:
(a) the gas was compressed at residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ); and
(b) the rate at which natural gas can be compressed at those premises is not more than:
(i) the amount of compressed natural gas per hour prescribed by the regulations; or
(ii) if no amount is prescribed - 10 kilograms of compressed natural gas per hour; and
(c) the gas is not sold or otherwise supplied in the course of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ).
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