Clean Energy (Excise Tariff Legislation Amendment) Act 2011 (156 of 2011)

Schedule 2   Compressed natural gas

Excise Act 1901

1   Section 77HA

Repeal the section, substitute:

77HA Compressed natural gas that is exempt from excise duty

Compressed natural gas is exempt from excise duty if the gas was compressed other than in the course of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).