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

Schedule 1   Amendments

Part 1   Excise Act 1901

5   At the end of section 4

Add:

(5) To avoid doubt, an LPG remission ceases to apply in relation to LPG if the excise duty on the LPG is subsequently paid (despite the remission having previously applied).


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).