Document ID: chunk:federal_register_of_legislation:F2024C00528:reg:23
Version: federal_register_of_legislation:F2024C00528
Segment Type: reg
Provision Reference: reg 23
Character Range: 31219–31861

23  Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required
  For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:
 (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;
 (b) the LPG:
 (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and
 (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).