Excise Act 1901
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.
The meaning of apply is affected by subsection 4(5) .
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.
A demand under subsection (2) is not a legislative instrument.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.