Taxation of Alternative Fuels Legislation Amendment Act 2011 (68 of 2011)
Schedule 1 Amendments
Part 1 Excise Act 1901
4 Subsection 4(1)
Insert:
LPG remission in relation to LPG means a remission, refund or rebate of excise duty that applies to LPG under regulations made under section 78 because the LPG is not intended to be used for an excisable LPG use.