Document ID: chunk:federal_register_of_legislation:C2012A00081:clause:1_77ha
Version: federal_register_of_legislation:C2012A00081
Segment Type: clause
Provision Reference: sch 1 cl 77HA
Character Range: 3790–5149

77HA  Compressed natural gas that is exempt from excise duty
 (1) Compressed natural gas is exempt from excise duty if any of the following apply:
 (a) the gas was compressed for use other than as a fuel for a motor vehicle;
 (b) the gas was compressed other than in the course of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999);
 (c) the gas was compressed for use as a fuel for a motor vehicle that:
 (i) is designed merely to move goods with a forklift and is for use primarily off public roads; or
 (ii) is of a kind prescribed by the regulations for the purposes of this subparagraph;
 (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).

Excise Tariff Act 1921