EXCISE REGULATION 2015

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

Division 3 - Matters relating to fuel  

SECTION 24   CONVERSION OF MEASUREMENTS OF LPG AND COMPRESSED NATURAL GAS  
Converting measurements of LPG

24(1)    
For the purposes of the Excise Acts and for determining a person ' s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:

(a) is entered for home consumption as a quantity measured in kilograms; and

(b) is not measured using volumetric measurement equipment to calculate the amount of duty.

24(2)    
If:

(a) a person ' s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person ' s liability to pay duty on LPG in the financial year, uses kilograms or litres; and

(b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;

the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.

24(3)    
For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.