Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 77HB

    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.