Document ID: chunk:federal_register_of_legislation:F2024L01120:clause:1_4
Version: federal_register_of_legislation:F2024L01120
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 1439–2719

4  Definitions
Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following:
(a) Duty or Excise duty;
(b) fuel;
(c) LPG.
  In this instrument:
Act means the Excise Act 1901.
eligible goods has the meaning given by subsection 77H(5) of the Act.
motor vehicle has the meaning given by section 995-1 of the Income Tax Assessment Act 1997, except that it does not include a vehicle:
 (a) designed merely to move goods with a forklift that is for use primarily off public roads; or
 (b) of a kind prescribed by regulations made for the purposes of paragraph 41‑10(4)(b) of the Fuel Tax Act 2006.
Excise Tariff Schedule means the Schedule to the Excise Tariff Act 1921.
prescribed container or tank means:
 (a) a container that is capable of containing not more than 210 kilograms of LPG;
 (b) a tank at a residential premises in which blending of eligible goods occurs, where the resultant blend is not for use in carrying on an enterprise; or
 (c) a tank that is for use in a system for supplying LPG to at least two residential premises (whether or not the system also supplies fuel to premises other than residential premises).
v/v means volume per volume, which is a measure of the concentration of a substance in a solution.