Excise Act 1901

PART VIIB - SPECIAL PROVISIONS RELATING TO FUEL

SECTION 77HA COMPRESSED NATURAL GAS THAT IS EXEMPT FROM EXCISE DUTY

77HA(1)
Compressed natural gas is exempt from excise duty if any of the following apply:

(a) the gas was compressed for use other than as a fuel for a motor vehicle;

(b) 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 );

(c) the gas was compressed for use as a fuel 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;

(d) the gas is exempt from excise duty under subsection (2).

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77HA(2)

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Compressed natural gas is exempt from excise duty if:

(a) the gas was compressed at residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ); and

(b) the rate at which natural gas can be compressed at those premises is not more than:

(i) the amount of compressed natural gas per hour prescribed by the regulations; or

(ii) if no amount is prescribed - 10 kilograms of compressed natural gas per hour; and

(c) the gas is not sold or otherwise supplied in the course of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ).

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History

S 77HA substituted by No 81 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. S 77HA formerly read:

SECTION 77HA COMPRESSED NATURAL GAS THAT IS EXEMPT FROM EXCISE DUTY
77HA
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) .

S 77HA substituted by No 156 of 2011, s 3 and Sch 2 item 1, effective 1 July 2012. S 77HA formerly read:

SECTION 77HA COMPRESSED NATURAL GAS THAT IS EXEMPT FROM EXCISE DUTY
77HA(1)
Compressed natural gas is exempt from excise duty if any of the following apply:

(a) the gas was compressed for use other than as a fuel for a motor vehicle;

(b) 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 );

(c) the gas was compressed for use as a fuel 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;

(d) the gas is exempt from excise duty under subsection (2).
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History

S 77HA(1) renumbered from s 77HA and amended by No 136 of 2011, s 3 and Sch 4 items 1 and 2, by inserting " (1) " before " Compressed natural gas " and inserting para (d), effective 1 December 2011.

S 77HA(1) (formerly s 77HA) inserted by No 68 of 2011, s 3 and Sch 1 item 10, effective 1 December 2011. For transitional and application provisions see note under s 4(5) .

77HA(2)
Compressed natural gas is exempt from excise duty if:

(a) the gas was compressed at residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ); and

(b) the rate at which natural gas can be compressed at those premises is not more than:

(i) the amount of compressed natural gas per hour prescribed by the regulations; or

(ii) if no amount is prescribed - 10 kilograms of compressed natural gas per hour; and

(c) the gas is not sold or otherwise supplied in the course of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ).
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History

S 77HA(2) inserted by No 136 of 2011, s 3 and Sch 4 item 2, effective 1 December 2011.

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