Document ID: chunk:federal_register_of_legislation:C2011A00136:clause:4_2
Version: federal_register_of_legislation:C2011A00136
Segment Type: clause
Provision Reference: sch 4 cl 2
Character Range: 5934–6659

2  At the end of section 77HA
Add:
 ; (d) the gas is exempt from excise duty under subsection (2).
 (2) Compressed natural gas is exempt from excise duty if:
 (a) the gas was compressed at residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and
 (b) the rate at which natural gas can be compressed at those premises is not more than:
 (i) the amount of compressed natural gas per hour prescribed by the regulations; or
 (ii) if no amount is prescribed—10 kilograms of compressed natural gas per hour; and
 (c) the gas is not sold or otherwise supplied in the course of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).