Document ID: chunk:federal_register_of_legislation:C2024C00486:section:4:p1
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 4 (pt 1/4)
Character Range: 14918–17604

4  Definitions
 (1) In this Act, except where otherwise clearly intended:
apply, in relation to an LPG remission, has a meaning affected by subsection (5).
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
approved place means:
 (a) premises covered by a storage licence; or
 (b) premises, other than premises that are a factory, covered by a manufacturer licence.
Australia does not include:
 (aa) Norfolk Island; or
 (a) the Territory of Christmas Island; or
 (b) the Territory of Cocos (Keeling) Islands.
authorised officer, in relation to a section of any of the Excise Acts, means an officer authorised in writing by the CEO to exercise the powers or perform the functions of an authorised officer under that section.
beer means any liquor on which, under the name of beer, any duty of excise imposed by the Parliament is payable.
Bulk container means a container that has the capacity to have packaged in it more than 2 litres of liquid.
By authority means by the authority of an officer doing duty in the matter in relation to which the expression is used.
CEO means the Commissioner of Taxation.
Collector means:
 (a) the CEO; or
 (b) in relation to a section of an Excise Act for which a person is an authorised officer—that authorised officer.
Commonwealth authority means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).
condensate means either:
 (a) liquid petroleum; or
 (b) a substance:
 (i) that is derived from gas associated with oil production; and
 (ii) that is liquid at standard temperature and pressure.
Container means any article capable of holding liquids.
Note: Container is defined differently in section 87 and in Division 1A of Part IX.
conveyance means an aircraft, railway rolling stock, vehicle or vessel of any kind.
dealer licence has the meaning given by subsection 38(5).
Duty or Excise duty means duty of Excise.
eligible business entity has the meaning given by subparagraph 61C(1)(b)(ia).
Excisable goods means goods in respect of which excise duty is imposed by the Parliament, and includes goods the subject of an Excise Tariff or Excise Tariff alteration proposed in the Parliament.
excisable LPG use in relation to LPG:
 (a) means the use of LPG 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; 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