Document ID: chunk:federal_register_of_legislation:C2024C00486:section:77hb
Version: federal_register_of_legislation:C2024C00486
Segment Type: section
Provision Reference: s 77HB
Character Range: 176381–176997

77HB  Liquefied petroleum gas and liquefied natural gas that is exempt from excise duty
  Liquefied petroleum gas or liquefied natural gas is exempt from excise duty if:
 (a) the liquefied petroleum gas or liquefied natural gas is used by a licensed manufacturer on premises covered by the manufacturer licence; and
 (b) the use is in the process of manufacturing:
 (i) petroleum condensate or stabilised crude petroleum oil; or
 (ii) liquefied petroleum gas, liquefied natural gas or other hydrocarbons; and
 (c) the manufacturer manufactures the goods referred to in paragraph (b) in accordance with the licence.