Taxation of Alternative Fuels Legislation Amendment Act 2011 (68 of 2011)
Schedule 2
2 Application
(1) This Schedule applies in relation to a person and any of the following excisable goods that the person manufactures, or proposes to manufacture, while the person does not have a manufacturer licence for the goods:
(a) liquefied petroleum gas;
(b) liquefied natural gas;
(c) compressed natural gas.
Note: Not all liquefied petroleum gas, liquefied natural gas or compressed natural gas is excisable goods.
(2) However, this Schedule does not apply in relation to the person and the goods after the time described in an item of the table.
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When this Schedule does not apply if manufacturer licence is not granted |
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If: |
This Schedule does not apply after: |
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1 |
Before 1 February 2012: (a) the person applies for a manufacturer licence for the goods; and (b) the Collector refuses to grant the licence |
The Collector refuses to grant the licence |
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2 |
Before 1 February 2012: (a) the person applies for a manufacturer licence for the goods; and (b) the Collector has not decided whether to grant or refuse to grant the licence |
The earliest of the following times: (a) the time the Collector refuses to grant the licence; (b) the end of 30 November 2012; (c) the time (if any) determined under subitem (3) for the goods |
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3 |
The person does not apply for a manufacturer licence for the goods before 1 February 2012 |
31 January 2012 |
Note: This Schedule does not apply after the Collector grants the person a manufacturer licence for the goods (because this Schedule applies only while the person does not have such a licence).
(3) The Collector may by legislative instrument determine for goods a time after 31 January 2012 and before the end of 30 November 2012. The time must be after the determination is made. The Collector may determine different times for different goods.