Document ID: chunk:federal_register_of_legislation:F2024C00528:clause:1_4
Version: federal_register_of_legislation:F2024C00528
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 68498–69359

4                                                             Excise duty has been paid on gaseous fuel because of manifest error of fact or patent misconception of the law, unless:
                                                              (a) the excise duty was paid in circumstances in which excise duty was not payable; and
                                                              (b) the gaseous fuel was sold to a person for a price that included an amount for excise duty (the excise duty portion); and
                                                              (c) an amount equal to the excise duty portion has not been refunded or credited to the person.
                                                              Note: For paragraph (a), an example of when excise duty is not payable is when the gaseous fuel is for non‑transport use.