Document ID: chunk:federal_register_of_legislation:C2011A00068:clause:1_77l
Version: federal_register_of_legislation:C2011A00068
Segment Type: clause
Provision Reference: sch 1 cl 77L
Character Range: 6578–8198

77L  Notice requirements for sales or supplies of LPG to which an LPG remission applies
 (1) A person (the licensee) who holds a manufacturer licence or a storage licence must give a notice to a person if:
 (a) the licensee sells or supplies LPG to the person; and
 (b) an LPG remission applies to the LPG at the time of the sale or supply.
Note: The meaning of apply is affected by subsection 4(5).
 (2) A person (the supplier) must give a notice to a person if:
 (a) the supplier sells or supplies the LPG to the person; and
 (b) an LPG remission applies to the LPG at the time of the sale or supply; and
 (c) when the supplier was supplied the LPG, the supplier was given a notice under this section (including under a previous application of this subsection) in respect of that LPG.
Note: The regulations may prescribe circumstances in which a notice is not required to be given (see subsection (4)).

Contents of notice
 (3) A notice under this section must:
 (a) set out:
 (i) that excise duty has not been paid on the LPG that is being sold or supplied; and
 (ii) the effect of sections 77M and 117BA; and
 (b) be given in the manner and form prescribed by the regulations.

Regulations
 (4) The regulations may prescribe circumstances in which a notice is not required to be given by a person under this section.

Offence
 (5) A person commits an offence if:
 (a) a person is required to give a notice under this section; and
 (b) the person fails to give the notice in accordance with this section.
Penalty: 1 penalty unit.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.