Document ID: chunk:federal_register_of_legislation:C2011A00068:clause:1_77ha
Version: federal_register_of_legislation:C2011A00068
Segment Type: clause
Provision Reference: sch 1 cl 77HA
Character Range: 5281–5926

77HA  Compressed natural gas that is exempt from excise duty
  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.