Excise Act 1901
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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