Taxation of Alternative Fuels Legislation Amendment Act 2011 (68 of 2011)

Schedule 1   Amendments

Part 1   Excise Act 1901

2   Subsection 4(1)

Insert:

excisable LPG use in relation to LPG:

(a) means the use of LPG in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; but

(b) does not include the use of LPG 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.