Source: https://www.legislation.gov.au/Details/C2009B00087
Timestamp: 2019-08-22 19:42:42
Document Index: 528969273

Matched Legal Cases: ['art 1', 'art 2', 'art 2', 'art 3', 'art 4', 'art 5', 'art 5', 'art 2', 'art 2', 'art 3', 'art 4', 'art 5']

Details: C2009B00087
- C2009B00087
Registered 18 May 2009
Introduced HR 14 May 2009
Subdivision 1‑A—Preliminary 2
1‑5......... Short title............................................................................................ 2
1‑10....... Commencement.................................................................................. 2
Part 1‑2—Using this Act 4
Division 2—Overview and purpose 4
Subdivision 2‑A—Overview and purpose 4
2‑1......... Overview and purpose....................................................................... 4
Division 3—Explanation of the use of defined terms 5
Subdivision 3‑A—Explanation of the use of defined terms 5
3‑1......... When defined terms are identified...................................................... 5
3‑5......... When terms are not identified............................................................. 5
3‑10....... Identifying the defined term in a definition........................................ 6
Division 4—Status of Guides and other non‑operative material 7
Subdivision 4‑A—Status of Guides and other non‑operative material 7
4‑1......... Non‑operative material....................................................................... 7
4‑5......... Guides................................................................................................. 7
4‑10....... Other material..................................................................................... 7
Chapter 2—CPRS fuel credits 9
Part 2‑1—Basic rules 9
Division 5—Object of this Chapter 9
Subdivision 5‑A—Object of this Chapter 9
5‑1......... Object of this Chapter........................................................................ 9
Division 6—CPRS fuel credits 10
Guide to Division 6 10
6‑1......... What this Division is about.............................................................. 10
Subdivision 6‑A—Entitlement rules for CPRS fuel credits 11
6‑5......... CPRS fuel credit for fuel to be used for fishing operations or agriculture 11
6‑10....... CPRS fuel credit for fuel to be used for incidental fishing activities or incidental agricultural activities 12
6‑15....... CPRS fuel credit for fuel to be used in heavy on‑road vehicles........ 12
6‑20....... CPRS fuel credit for fuel to be used in certain vehicles acquired before 1 July 2006 13
6‑25....... CPRS fuel credit for automotive liquid petroleum gas..................... 14
6‑30....... CPRS fuel credit for automotive compressed natural gas................. 15
6‑35....... CPRS fuel credit for automotive liquefied natural gas...................... 15
Subdivision 6‑B—Disentitlement rules for CPRS fuel credits 16
6‑40....... No CPRS fuel credit if another entity was previously entitled to a credit 16
6‑45....... No CPRS fuel credit for fuel to be used in motor vehicles that do not meet environmental criteria 16
6‑50....... No CPRS fuel credit for fuel to be used in aircraft........................... 17
Division 7—Working out your CPRS fuel credit 18
Guide to Division 7 18
7‑1......... What this Division is about.............................................................. 18
Subdivision 7‑A—Working out your CPRS fuel credit 18
7‑5......... Working out your CPRS fuel credit.................................................. 18
Division 8—Increasing and decreasing CPRS fuel credit adjustments 21
Guide to Division 8 21
8‑1......... What this Division is about.............................................................. 21
Subdivision 8‑A—Increasing and decreasing CPRS fuel credit adjustments 21
8‑5......... Increasing and decreasing CPRS fuel credit adjustments for change of circumstances 21
8‑10....... Increasing CPRS fuel credit adjustment for failure to use fuel......... 22
Part 2‑2—Special rules 23
Division 9—Instalment taxpayers 23
Guide to Division 9 23
9‑1......... What this Division is about.............................................................. 23
Subdivision 9‑A—Instalment taxpayers 23
9‑5......... Instalment taxpayers........................................................................ 23
Chapter 3—Common rules 25
Part 3‑1—Attribution rules 25
Division 10—Attribution rules 25
Guide to Division 10 25
10‑1....... What this Division is about.............................................................. 25
Subdivision 10‑A—Attribution rules 26
10‑5....... Attribution rules for CPRS fuel credits............................................ 26
10‑10..... Attribution rules for CPRS fuel credit adjustments......................... 27
Chapter 4—Miscellaneous 28
Part 4‑1—Miscellaneous 28
Division 11—Miscellaneous 28
Guide to Division 11 28
11‑1....... What this Division is about.............................................................. 28
Subdivision 11‑A—Miscellaneous 28
11‑5....... Commissioner has general administration of this Act...................... 28
11‑10..... Application of this Act to the Commonwealth................................ 29
11‑15..... Regulations....................................................................................... 29
Chapter 5—Interpretation 30
Part 5‑1—Rules for interpreting this Act 30
Division 12—Rules for interpreting this Act 30
Subdivision 12‑A—Rules for interpreting this Act 30
12‑1....... What forms part of this Act............................................................. 30
12‑5....... What does not form part of this Act................................................ 30
12‑10..... Guides, and their role in interpreting this Act.................................. 31
Part 5‑2—Dictionary 32
Division 13—Dictionary 32
Subdivision 13‑A—Dictionary 32
13‑1....... Dictionary......................................................................................... 32
This Act may be cited as the Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Act 2009.
1. Sections 1‑5 and 1‑10 and anything in this Act not elsewhere covered by this table
2. Sections 2‑1 to 13‑1
However, the provision(s) do not commence at all if section 3 of the Carbon Pollution Reduction Scheme Act 2009 does not commence before 1 July 2011.
Division 2—Overview and purpose
2‑A Overview and purpose
Subdivision 2‑A—Overview and purpose
2‑1 Overview and purpose
This Act provides for CPRS fuel credits to offset the impact of the carbon pollution reduction scheme.
Administration of CPRS fuel credits is dealt with under the Fuel Tax Act 2006.
(2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions at section 13‑1.
*Guides form part of this Act but are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered for limited purposes. These are set out in section 12‑10.
Chapter 2—CPRS fuel credits
Part 2‑1—Basic rules
Division 5—Object of this Chapter
5‑A Object of this Chapter
Subdivision 5‑A—Object of this Chapter
5‑1 Object of this Chapter
The object of this Chapter is to provide CPRS fuel credits to offset the impact of the carbon pollution reduction scheme.
Division 6—CPRS fuel credits
6‑A Entitlement rules for CPRS fuel credits
6‑B Disentitlement rules for CPRS fuel credits
6‑1 What this Division is about
CPRS fuel credits are provided in the following situations:
(a) you acquire, manufacture or import fuel between 1 July 2011 and 30 June 2014 for use in fishing operations or agriculture;
(b) you acquire, manufacture, or import fuel between 1 July 2011 and 30 June 2014 for use in incidental fishing activities or incidental agricultural activities;
(c) you acquire, manufacture or import fuel between 1 July 2011 and 30 June 2012 for use in heavy on‑road vehicles;
(d) you acquire, manufacture or import fuel between 1 July 2011 and 30 June 2012 for use in certain vehicles acquired before 1 July 2006;
(e) you supply, or apply to your own use, automotive liquid petroleum gas between 1 July 2011 and 30 June 2014, and you are a liable entity for the purposes of the carbon pollution reduction scheme;
(f) you supply, or apply to your own use, automotive compressed natural gas between 1 July 2011 and 30 June 2012, and you are a liable entity for the purposes of the carbon pollution reduction scheme;
(g) you supply, or apply to your own use, automotive liquefied natural gas between 1 July 2011 and 30 June 2012, and you are a liable entity for the purposes of the carbon pollution reduction scheme.
Subdivision 6‑A—Entitlement rules for CPRS fuel credits
6‑5 CPRS fuel credit for fuel to be used for fishing operations or agriculture
6‑10 CPRS fuel credit for fuel to be used for incidental fishing activities or incidental agricultural activities
6‑15 CPRS fuel credit for fuel to be used in heavy on‑road vehicles
6‑20 CPRS fuel credit for fuel to be used in certain vehicles acquired before 1 July 2006
6‑25 CPRS fuel credit for automotive liquid petroleum gas
6‑30 CPRS fuel credit for automotive compressed natural gas
6‑35 CPRS fuel credit for automotive liquefied natural gas
(1) You are entitled to a CPRS fuel credit for *eligible taxable fuel that you acquire or manufacture in, or import into, Australia during the period:
(a) beginning at the start of 1 July 2011; and
(b) ending at the end of 30 June 2014;
to the extent that you do so:
(c) for use in *carrying on your *enterprise in:
(i) *fishing operations; or
(ii) *agriculture; and
(d) for use other than in a vehicle travelling on a public road.
Note: See also Subdivision 6‑B (disentitlement rules).
(2) However, you are only entitled to the CPRS fuel credit if, at the time you acquire, manufacture or import the fuel, you are *registered for GST, or *required to be registered for GST.
(c) for use in *carrying on your *enterprise; and
(d) for use in:
(i) *incidental fishing activities; or
(ii) *incidental agricultural activities; and
(e) for use other than in a vehicle travelling on a public road.
(b) ending at the end of 30 June 2012;
(d) for use in a vehicle with a gross vehicle mass exceeding 4.5 tonnes travelling on a public road.
if, as a result of the operation of item 12 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006, you are entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act 2006 for the fuel.
(1) You are entitled to a CPRS fuel credit for *liquid petroleum gas you *supply, or apply to your own use, during the period:
(c) the liquid petroleum gas is marketed, or intended, for use in a vehicle travelling on a road; and
(d) because of the supply, or the application to own use, you are a *liable entity under section 33, 33A, 34, 35, 36, 37, 38, 39 or 40 of the Carbon Pollution Reduction Scheme Act 2009 for an *eligible financial year; and
(e) in the case of supply—you supply the liquid petroleum gas in your capacity as a *liquid petroleum gas marketer; and
(f) in the case of application to own use—at the time you apply the liquid petroleum gas to your own use, you are a *liquid petroleum gas marketer.
(2) However, you are only entitled to the CPRS fuel credit if, at the time you *supply, or apply to your own use, the liquid petroleum gas, you are *registered for GST, or *required to be registered for GST.
(1) You are entitled to a CPRS fuel credit for *compressed natural gas you *supply, or apply to your own use, during the period:
(c) the compressed natural gas is marketed, or intended, for use in a vehicle travelling on a road; and
(d) because of the supply, or the application to own use, you are a *liable entity under section 33, 33A, 34, 35, 36, 37, 38, 39 or 40 of the Carbon Pollution Reduction Scheme Act 2009 for an *eligible financial year.
(2) However, you are only entitled to the CPRS fuel credit if, at the time you *supply, or apply to your own use, the compressed natural gas, you are *registered for GST, or *required to be registered for GST.
(1) You are entitled to a CPRS fuel credit for liquefied natural gas you *supply, or apply to your own use, during the period:
(c) the liquefied natural gas is marketed, or intended, for use in a vehicle travelling on a road; and
(2) However, you are only entitled to the CPRS fuel credit if, at the time you *supply, or apply to your own use, the liquefied natural gas, you are *registered for GST, or *required to be registered for GST.
Subdivision 6‑B—Disentitlement rules for CPRS fuel credits
6‑40 No CPRS fuel credit if another entity was previously entitled to a credit
6‑45 No CPRS fuel credit for fuel to be used in motor vehicles that do not meet environmental criteria
6‑50 No CPRS fuel credit for fuel to be used in aircraft
(1) You are not entitled to a CPRS fuel credit for fuel if it is reasonable to conclude that another entity has previously been entitled to a CPRS fuel credit, or a *decreasing CPRS fuel credit adjustment, for the fuel.
(2) However, subsection (1) does not apply if it is also reasonable to conclude that another entity had, in respect of the credit, an *increasing CPRS fuel credit adjustment of the *amount of the credit.
(1) You are not entitled to a CPRS fuel credit under section 6‑15 or 6‑20 for fuel to the extent that you acquire, manufacture, or import the fuel for use in a *motor vehicle, unless the vehicle meets one of the following criteria:
You are not entitled to a CPRS fuel credit under section 6‑5, 6‑10, 6‑15 or 6‑20 for fuel that you acquire, manufacture or import for use as fuel in aircraft if the fuel was entered for home consumption for that use (within the meaning of the Excise Act 1901 or the Customs Act 1901, as the case requires).
Division 7—Working out your CPRS fuel credit
Guide to Division 7
7‑A Working out your CPRS fuel credit
This Division sets out rules for calculating the amount of your CPRS fuel credit.
Subdivision 7‑A—Working out your CPRS fuel credit
7‑5 Working out your CPRS fuel credit
(1) The *amount of your CPRS fuel credit for fuel that you:
(a) acquire; or
(b) manufacture; or
(c) import; or
(d) *supply; or
(e) apply to your own use;
at a particular time is the amount worked out to 5 decimal places (rounding up if the sixth decimal place is 5 or more) using the formula:
adjusted volume of the fuel means:
(a) if the fuel:
(i) is classified to subitem 10.7, 10.11. 10.12 or 10.30 of the Schedule to the Excise Tariff Act 1921; or
(ii) would be classified to those subitems if the fuel was manufactured in Australia;
the number of litres in so much of the fuel as does not consist of either of the following:
(iii) ethanol;
(iv) *biodiesel; or
(b) if the fuel is *compressed natural gas—the number of cubic metres of the fuel; or
(c) otherwise—the number of litres of the fuel.
For the purposes of paragraph (a), disregard any water that has been added to manufacture the fuel.
Note: Paragraph (a) deals with blended fuel.
relevant rate of duty means the rate of duty specified at that time in subitem 10.10 of the Schedule to the Excise Tariff Act 1921.
Note 1: See also section 6AA of the Excise Tariff Act 1921.
Note 2: Division 10 sets out which tax period a credit is attributable to.
(2) For the purposes of subsection (1), the adjustment factor is the number worked out using the following table:
the adjustment factor is ...
you are entitled to the CPRS fuel credit under section 6‑5 (fishing operations or agriculture)
(a) you are entitled to the CPRS fuel credit under section 6‑10 (incidental fishing activities or incidental agricultural activities); and
(b) you acquire, manufacture or import the fuel during the period:
(i) beginning at the start of 1 July 2011; and
(ii) ending at the end of 30 June 2012
(i) beginning at the start of 1 July 2012; and
(ii) ending at the end of 30 June 2014
you are entitled to the CPRS fuel credit under section 6‑15 (heavy on‑road vehicles)
you are entitled to the CPRS fuel credit under section 6‑20 (certain vehicles acquired before 1 July 2006)
you are entitled to the CPRS fuel credit under section 6‑25 (automotive liquid petroleum gas)
you are entitled to the CPRS fuel credit under section 6‑30 (automotive compressed natural gas)
you are entitled to the CPRS fuel credit under section 6‑35 (automotive liquefied natural gas)
Amount of CPRS fuel credit for blends containing petrol or diesel
(3) However, the *amount of your CPRS fuel credit for fuel that:
(b) meets a fuel standard, under the Fuel Quality Standards Act 2000, for petrol or diesel;
is worked out under subsection (1) as if the fuel were entirely that kind of petrol or diesel (as the case requires).
Division 8—Increasing and decreasing CPRS fuel credit adjustments
Guide to Division 8
8‑A Increasing and decreasing CPRS fuel credit adjustments
8‑1 What this Division is about
Your entitlement under section 6‑5, 6‑10, 6‑15 or 6‑20 to a CPRS fuel credit for fuel is worked out on the basis of what the fuel is intended for when you acquire, manufacture or import the fuel.
If you use the fuel differently, or you do not use the fuel at all, you have an increasing or decreasing CPRS fuel credit adjustment.
CPRS fuel credit adjustments are included in working out your net fuel amount under the Fuel Tax Act 2006. (Your net fuel amount determines how much you owe the Commissioner or the Commissioner owes you.)
Subdivision 8‑A—Increasing and decreasing CPRS fuel credit adjustments
8‑5 Increasing and decreasing CPRS fuel credit adjustments for change of circumstances
8‑10 Increasing CPRS fuel credit adjustment for failure to use fuel
(1) You have a *CPRS fuel credit adjustment if you use fuel in circumstances where, if you had originally acquired, manufactured or imported the fuel to use in those circumstances, the *amount of the CPRS fuel credit to which you would have been entitled under section 6‑5, 6‑10, 6‑15 or 6‑20 would have been different from the *amount to which you are or were entitled.
Note: Division 10 sets out which tax period or fuel tax return period the CPRS fuel credit adjustment is attributable to.
Decreasing CPRS fuel credit adjustments
(3) The *CPRS fuel credit adjustment is a decreasing CPRS fuel credit adjustment if the *amount to which you would have been entitled is greater than the amount to which you are or were entitled.
Increasing CPRS fuel credit adjustments
(4) The *CPRS fuel credit adjustment is an increasing CPRS fuel credit adjustment if the *amount to which you are or were entitled is greater than the amount to which you would have been entitled.
You have an increasing CPRS fuel credit adjustment if:
(a) you are or were entitled under section 6‑5, 6‑10, 6‑15 or 6‑20 to a CPRS fuel credit for fuel; and
(b) you have no reasonable prospect of using the fuel.
Example: You acquire eligible taxable fuel to use in a harvester in carrying on your agriculture enterprise, so you are paid a CPRS fuel credit for the fuel. Later on, the fuel is stolen. You have an increasing CPRS fuel credit adjustment of the amount of the credit.
Part 2‑2—Special rules
Division 9—Instalment taxpayers
Guide to Division 9
9‑A Instalment taxpayers
If you are a GST instalment taxpayer, you work out and claim your CPRS fuel credits for GST instalment quarters, instead of the tax period you use for the GST. However, you can choose not to give a return for the first 3 GST instalment quarters in a financial year (but if you have an increasing CPRS fuel credit adjustment, you must give a return for the last quarter in the year).
Subdivision 9‑A—Instalment taxpayers
9‑5 Instalment taxpayers
(2) For the purposes of working out under subsection 10‑5(1) which *GST instalment quarter a CPRS fuel credit is attributable to, you must treat each GST instalment quarter as if, in the *GST Act, the quarter were a *tax period.
(4) If you choose not to give a return for any of those quarters, then any CPRS fuel credit or *CPRS fuel credit adjustment that is attributable to that quarter:
Note: See subsection 10‑5(5) if your return for a quarter does not include a CPRS fuel credit that is attributable, under this subsection, to the quarter.
(5) If you have an *increasing CPRS fuel credit adjustment that is (or, under subsection (4), would be) attributable to the last *GST instalment quarter in the *financial year, you must give the Commissioner a return for that quarter on or before the day on which you are, or would be, required to pay your *GST instalment to the Commissioner for the quarter (disregarding section 162‑80 of the *GST Act).
Chapter 3—Common rules
Part 3‑1—Attribution rules
Division 10—Attribution rules
Guide to Division 10
10‑A Attribution rules
10‑1 What this Division is about
CPRS fuel credits and CPRS fuel credit adjustments are attributed to tax periods (or fuel tax return periods).
If you are registered for GST, or required to be registered for GST, your CPRS fuel credit for fuel that you acquire or import is attributed to the same period as your input tax credit for the fuel. If you are neither registered for GST, nor required to be registered for GST, your CPRS fuel credit for fuel that you acquire or import is attributed to the fuel tax return period in which you acquire or import the fuel.
Your CPRS fuel credit for fuel that you manufacture is attributed to the tax period or fuel tax return period in which the fuel was entered for home consumption.
Your CPRS fuel credit for fuel that you supply, or apply to your own use, is attributed to the tax period or fuel tax return period in which you supply, or apply to your own use, the fuel.
CPRS fuel credit adjustments are attributed to the tax period (or fuel tax return period) in which you become aware of the adjustment.
Subdivision 10‑A—Attribution rules
10‑5 Attribution rules for CPRS fuel credits
10‑10 Attribution rules for CPRS fuel credit adjustments
(1) If you are *registered for GST, or *required to be registered for GST, your CPRS fuel credit under section 6‑5, 6‑10, 6‑15 or 6‑20 for fuel that you acquire or import is attributable to:
(2) If you are neither *registered for GST, nor *required to be registered for GST, your CPRS fuel credit under section 6‑5, 6‑10, 6‑15 or 6‑20 for fuel that you acquire or import is attributable to the *fuel tax return period in which you acquire or import the fuel.
(3) Your CPRS fuel credit under section 6‑5, 6‑10, 6‑15 or 6‑20 for fuel that you manufacture is attributable to the *tax period or *fuel tax return period in which the fuel was entered for home consumption (within the meaning of the Excise Act 1901).
Attribution rule for fuel that you supply or that you apply to your own use
(4) Your CPRS fuel credit under section 6‑25, 6‑30 or 6‑35 for fuel that you *supply, or apply to your own use, is attributable to the *tax period or *fuel tax return period in which you supply, or apply to your own use, the fuel.
Later attribution rule for CPRS fuel credits
(5) If your return for a *tax period or *fuel tax return period states a *net fuel amount that does not take into account a CPRS fuel credit that is attributable to the period mentioned in subsection (1), (2), (3) or (4) then the credit:
Note: For another attribution rule for CPRS fuel credits, see subsection 9‑5(4) (GST instalment taxpayers).
A *CPRS fuel credit adjustment is attributable to the *tax period or *fuel tax return period in which you become aware of the adjustment.
Note: For attribution rules for other CPRS fuel credit adjustments, see subsection 9‑5(4) (GST instalment taxpayers).
Part 4‑1—Miscellaneous
Guide to Division 11
11‑A Miscellaneous
This Division provides for the following matters:
(a) the Commissioner to have the general administration of this Act;
(b) the application of this Act to the Commonwealth;
(c) regulations to be made for the purposes of this Act.
Subdivision 11‑A—Miscellaneous
11‑5 Commissioner has general administration of this Act
11‑10 Application of this Act to the Commonwealth
11‑15 Regulations
(a) be notionally entitled to CPRS fuel credits; and
(b) have notional *CPRS fuel credit adjustments.
Note: The fuel tax law binds the Crown in right of the States, the Australian Capital Territory and the Northern Territory (see section 1‑15 of the Fuel Tax Act 2006).
Division 12—Rules for interpreting this Act
12‑A Rules for interpreting this Act
Subdivision 12‑A—Rules for interpreting this Act
12‑1 What forms part of this Act
12‑5 What does not form part of this Act
12‑10 Guides, and their role in interpreting this Act
(1) The following form part of this Act:
The following do not form part of this Act:
Part 5‑2—Dictionary
Division 13—Dictionary
13‑A Dictionary
Subdivision 13‑A—Dictionary
13‑1 Dictionary
agriculture has the same meaning as in the Energy Grants (Credits) Scheme Act 2003, but does not include an activity relating to *carbon sequestration. For the purposes of this definition, disregard the repeal of that Act on 1 July 2012.
biodiesel has the same meaning as in the Excise Tariff Act 1921.
carbon pollution reduction scheme has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.
carbon sequestration has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
compressed natural gas has the same meaning as in the National Greenhouse and Energy Reporting Regulations 2008.
CPRS fuel credit means an entitlement arising under section 6‑5, 6‑10, 6‑15, 6‑20, 6‑25, 6‑30 or 6‑35.
decreasing CPRS fuel credit adjustment has the meaning given by section 8‑5.
eligible financial year has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.
eligible taxable fuel means:
(a) excisable goods (within the meaning of the Excise Act 1901) classified to subitem 10.1, 10.2, 10.3, 10.5, 10.7, 10.10, 10.11, 10.12, 10.15, 10.16, 10.18, 10.28 or 10.30 of the Schedule of the Excise Tariff Act 1921; or
(b) imported goods (within the meaning of the Excise Act 1901) that would be classified to those subitems if they were manufactured in Australia.
fishing operations has the same meaning as in the Energy Grants (Credits) Scheme Act 2003. For the purposes of this definition, disregard the repeal of that Act on 1 July 2012.
(a) *eligible taxable fuel; or
(b) *liquid petroleum gas; or
(c) *compressed natural gas; or
fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.
fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.
Guide has the meaning given by section 12‑10.
incidental agricultural activities has the meaning given by the regulations.
incidental fishing activities has the meaning given by the regulations.
increasing CPRS fuel credit adjustment has the meaning given by sections 8‑5 and 8‑10.
liable entity has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.
liquid petroleum gas has the same meaning as in the National Greenhouse and Energy Reporting Regulations 2008.
liquid petroleum gas marketer has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.
net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.
supply has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.