Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 117BA

    A person commits an offence if:

  (a)   the person intentionally sells LPG; and

  (b)   the person knows that, or is reckless as to whether, the LPG will be used for an excisable LPG use; and

  (c)   the LPG is used for an excisable LPG use; and

  (d)   an LPG remission applies to the LPG at the time of the use.

Penalty:   2 years imprisonment or the greater of:

  (a)   500 penalty units; and

  (b)   5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day (assuming that an LPG remission had not applied to the LPG).

Note 1:   The meaning of apply is affected by subsection   4(5).

Note 2:   See section   4AA of the Crimes Act 1914 for the current value of a penalty unit.