Taxation of Alternative Fuels Legislation Amendment Act 2011 (68 of 2011)

Schedule 1   Amendments

Part 1   Excise Act 1901

11   At the end of Part VIIB

Add:

77L Notice requirements for sales or supplies of LPG to which an LPG remission applies

(1) A 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).

(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

(3) A notice under this section must:

(a) set out:

(i) that excise duty has not been paid on the LPG that is being sold or supplied; and

(ii) the effect of sections 77M and 117BA; and

(b) be given in the manner and form prescribed by the regulations.

Regulations

(4) The regulations may prescribe circumstances in which a notice is not required to be given by a person under this section.

Offence

(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.

77M Penalty for using LPG for excisable LPG use

(1) This section applies if:

(a) LPG is sold or supplied to a person; and

(b) the person uses the LPG for an excisable LPG use; and

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

Note 1: The meaning of apply is affected by subsection 4(5).

Note 2: A person might commit an offence if the person sells LPG and the LPG is used for an excisable LPG use (see section 117BA).

(2) The person must, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to 2 times the amount of the duty that would have been payable on the LPG if:

(a) an LPG remission had not applied to the LPG; and

(b) the LPG had been entered for home consumption on the day on which the Collector made the demand.

Note: For provisions about collection and recovery of the amount, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.

(3) A demand under subsection (2) is not a legislative instrument.