Document ID: chunk:federal_register_of_legislation:F2016L01522:body:0:p2
Version: federal_register_of_legislation:F2016L01522
Segment Type: other
Provision Reference: 
Character Range: 2849–6024

delivered into home consumption by either:

            (a)               (i)              converting from cubic metres (m3) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then
            (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or

            (b)               (i)              correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas – Standard reference conditions; and then
            (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas – Calculation of calorific values, density and Wobbe index from composition.

    10.         Where a person's measuring equipment cannot differentiate excisable quantities of CNG from other quantities of CNG produced or natural gas used and aggregated clearances of excisable CNG do not exceed 150,000 kilograms per accounting period, subject to paragraph 13, the following methods to calculate the mass of excisable CNG delivered into home consumption are permissible:

    Method 4 - a measured constructive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG.

    Method 5 - a measured deductive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG.

    11.         For methods 4 and 5, appropriate reliable measures that may be used as the basis for calculating quantities of excisable CNG include:

           * gas flow meter measuring equipment

           * a vehicle's odometer readings of kilometres actually travelled

           * route distances if a vehicle operates on fixed routes

           * kilowatt hours of electricity generated

           * hours of operation of vehicle or equipment, or

           * average hourly fuel consumption of vehicle or equipment

    12.         For the purposes of paragraph 9, the versions of the incorporated standards Australian Standard AS ISO 13443-2007 and the International Organization for Standardization ISO 6976-1995 that are current at the time of commencement of this determination are to be used.

    13.         A person must only use one Method for each excise licensed establishment for the duration of an accounting period unless authorised in writing by the CEO to do otherwise.

    Definitions

    14.         The following expressions are defined for the purposes of this determination:

  accounting period means the 12