EXCISE REGULATIONS 1925 (REPEALED)
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Hide history noteFor subsection 77L(4) of the Act, this regulation sets out circumstances in which a notice is not required to be given by a person under section 77L of the Act.
49AAB(2)
A circumstance is that LPG is being supplied in, or into, a container that is capable of containing not more than 210 kilograms of LPG.
49AAB(3)
A circumstance is that:
(a) LPG is being supplied to residential premises (within the meaning of the Fuel Tax Act 2006 ); and
(b) the LPG 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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