Document ID: chunk:federal_register_of_legislation:C2024C00486:section:4:p2
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 4 (pt 2/4)
Character Range: 17394–20092

directly or by filling another tank connected to such an engine; but
 (b) does not include the use of LPG for a motor vehicle that:
 (i) is designed merely to move goods with a forklift and is for use primarily off public roads; or
 (ii) is of a kind prescribed by the regulations for the purposes of this subparagraph.
Excise Acts means this Act and any instruments (including rules, regulations or by‑laws) made under this Act and any other Act, and any instruments (including rules, regulations or by‑laws) made under any other Act, relating to excise in force within the Commonwealth or any part of the Commonwealth.
excise place means:
 (a) a factory; or
 (b) an approved place; or
 (c) premises covered by a producer licence or dealer licence.
Excise Tariff means an Act imposing duties of excise and includes such an Act that has not come into operation.
Factory means premises on which any person is licensed to manufacture excisable goods, and includes all adjoining premises used in connexion therewith or with the business of the licensed manufacturer.
Finance Minister has the meaning given by the Income Tax Assessment Act 1997.
fuel means goods of a kind that fall within a classification in item 10, 20 or 21 of the Schedule to the Excise Tariff.
gaseous fuel means compressed natural gas, liquefied natural gas or liquefied petroleum gas.
Gazette notice means a notice signed by the CEO and published in the Gazette.
International aircraft has the same meaning as aircraft has in Part VII of the Customs Act 1901.
Justice means any Justice of the Peace having jurisdiction in the place.
licence has the meaning given by subsection 38(1).
licensed dealer means a person or partnership who holds a dealer licence.
licensed manufacturer means a person or partnership who holds a manufacturer licence.
licensed producer means a person or partnership who holds a producer licence.
liquid petroleum is a mixture of hydrocarbons:
 (a) that is produced from gas wells; and
 (b) that is liquid at standard temperature and pressure after recovery in surface separation facilities;
but does not include a substance referred to in paragraph (b) of the definition of condensate.
LPG means:
 (a) liquid propane; or
 (b) a liquid mixture of propane and butane; or
 (c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
 (d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
LPG remission in relation to LPG means a remission, refund or rebate of excise duty that applies to LPG under regulations made under section 78 because the LPG is not intended to be used for an excisable LPG use.
Manufacture includes