Excise Act 1901

PART X - PENAL PROVISIONS  

SECTION 117BA  

117BA   UNLAWFULLY SELLING LPG THAT IS USED FOR AN EXCISABLE LPG USE  

View history reference

A person commits an offence if:

(a) the person intentionally sells LPG; and

(b) the person knows that, or is reckless as to whether, the LPG will be used for an excisable LPG use; and

(c) the LPG is used for an excisable LPG use; and

(d) an LPG remission applies to the LPG at the time of the use.

Penalty: 2 years imprisonment or the greater of:

(a) 500 penalty units; and

(b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day (assuming that an LPG remission had not applied to the LPG).

Note 1:

The meaning of apply is affected by subsection 4(5) .

Note 2:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

 View history note

 Hide history note

History

S 117BA inserted by No 68 of 2011, s 3 and Sch 1 item 12, effective 1 December 2011. For transitional and application provisions see note under s 4(5) .

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.