EXCISE REGULATION 2015
For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:
(a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;
(b) the LPG:
(i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ); and
(ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ).
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