the Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2011 (No. 1) 
Reference: EXC 2011/2
Document type: Legislative Instrument
Enabling act: Excise Act 1901
Date of issue: 11 November 2011
Signatory: James O'Halloran Deputy Commissioner of Taxation
Registration number: F2011L02378
Registration date: 17 November 2011

2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 .

3. This determination commences on 1 December 2011.: Application 4. This determination applies to Liquefied Petroleum Gas (LPG) delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Object 5. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods. 6. These rules govern the volume of LPG for the purposes of determining the amount of excise duty payable on LPG. Interpretation 7. In this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936 , or another period approved in writing by the CEO; aggregated clearances means the volume of LPG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the volume of LPG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; LPG (or liquefied petroleum gas) means goods classified to sub-item 10.19A of the Schedule to the Excise Tariff Act 1921 (the Schedule); Transport LPG means LPG which is supplied or used in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. Determining the volume of LPG 8. In determining the volume of LPG (in litres) delivered into home consumption, the following methods are permissible subject to paragraphs 9, 10 and 11: Method 1 - Determining the volume of LPG in litres by use of a factor based on density. This method allows for the conversion from kilograms to litres of a quantity of LPG delivered for home consumption by either: (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15° Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C ; or (b) the use of the conversion factor stipulated in Regulation 49AAC (1) of the Excise Regulations 1925. Method 2 - Determining the volume of LPG in litres at 15° Celsius by use of equilibrium vapour pressure and a temperature correction factor. Method 2 requires the use of the American Petroleum Institute (API) Manual of Petroleum Measurement Standards, Chapter 11.2.2M - Compressibility Factors for Hydrocarbons: 350-637 kg/m 3 Density (15° C) and -46° C to 60° C Metering Temperature to correct the volume of LPG metered under operating pressure to the corresponding volume at the equilibrium vapour pressure for the metered temperature and the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C , to correct the volume of the LPG to 15° Celsius. Method 3 - Determining the volume of LPG in litres at ambient temperature and operating pressure for aggregated clearances of transport LPG not exceeding 150,000 litres (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15° Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C ; or (b) the use of the conversion factor stipulated in Regulation 49AAC (1) of the Excise Regulations 1925. 9. A person who has aggregated clearances of transport LPG exceeding 150,000 litres per accounting period must use either Method 1 or 2 for determining the volume of their transport LPG. 10. A person who does not have aggregated clearances of transport LPG exceeding 150,000 litres per accounting period and does not have a requirement on their permission issued under section 61C of the Excise Act to use Method 1 or 2 to correct the volume of LPG delivered on all their clearances may use Method 1, 2 or 3 for determining the volume of LPG. 11. A person must use one Method for the duration of an accounting period as stipulated in Regulation 49AAC (2) of the Excise Regulations 1925, unless authorised in writing by the CEO to do otherwise.