Excise Act 1901
View history note
Hide history noteA person (the licensee ) who holds a manufacturer licence or a storage licence must give a notice to a person if:
(a) the licensee sells or supplies LPG to the person; and
(b) an LPG remission applies to the LPG at the time of the sale or supply.
Note:
The meaning of apply is affected by subsection 4(5) .
77L(2)
A person (the supplier ) must give a notice to a person if:
(a) the supplier sells or supplies the LPG to the person; and
(b) an LPG remission applies to the LPG at the time of the sale or supply; and
(c) when the supplier was supplied the LPG, the supplier was given a notice under this section (including under a previous application of this subsection) in respect of that LPG.
Note:
The regulations may prescribe circumstances in which a notice is not required to be given (see subsection (4)).
Contents of notice
77L(3)
A notice given under this section must comply with any requirements prescribed by the regulations.
Regulations
77L(4)
The regulations may prescribe circumstances in which a notice is not required to be given by a person under this section.
Offence
77L(5)
A person commits an offence if:
(a) a person is required to give a notice under this section; and
(b) the person fails to give the notice in accordance with this section.
Penalty: 1 penalty unit.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
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