Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

EXCISE ACT 1901 - SECT 77L

Notice requirements for sales or supplies of LPG to which an LPG remission applies

  (1)   A person (the licensee ) who holds a manufacturer licence or a storage licence must give a notice to a person if:

  (a)   the licensee sells or supplies LPG to the person; and

  (b)   an LPG remission applies to the LPG at the time of the sale or supply.

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

  (2)   A person (the supplier ) must give a notice to a person if:

  (a)   the supplier sells or supplies the LPG to the person; and

  (b)   an LPG remission applies to the LPG at the time of the sale or supply; and

  (c)   when the supplier was supplied the LPG, the supplier was given a notice under this section (including under a previous application of this subsection) in respect of that LPG.

Note:   The regulations may prescribe circumstances in which a notice is not required to be given (see subsection   (4)).

Contents of notice

  (3)   A notice given under this section must comply with any requirements prescribed by the regulations.

Regulations

  (4)   The regulations may prescribe circumstances in which a notice is not required to be given by a person under this section.

Offence

  (5)   A person commits an offence if:

  (a)   a person is required to give a notice under this section; and

  (b)   the person fails to give the notice in accordance with this section.

Penalty:   1 penalty unit.

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



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback