Document ID: chunk:federal_register_of_legislation:C2011A00068:clause:1_17
Version: federal_register_of_legislation:C2011A00068
Segment Type: clause
Provision Reference: sch 1 cl 17
Character Range: 10379–11387

17  Section 41‑1
Omit:
      The first situation is where you acquire, manufacture or import fuel to use in carrying on your enterprise (whether the fuel is used as fuel or otherwise). The second situation is where you acquire, manufacture or import fuel to make a taxable supply to a private user for domestic heating or to package the fuel for the purpose of making a taxable supply of it for use other than in an internal combustion engine.
substitute:

      The first situation is where you acquire, manufacture or import fuel to use in carrying on your enterprise (whether the fuel is used as fuel or otherwise).
      The second situation is where you acquire, manufacture or import fuel to:

                (a) make a taxable supply to a private user for domestic heating; or
                (b) package the fuel for the purpose of making a taxable supply of it for use other than in an internal combustion engine; or
                (c) make a taxable supply of LPG into certain kinds of tanks.