Commonwealth Numbered Regulations

EXCISE REGULATION 2015 (SLI NO 38 OF 2015) - REG 23

                   For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:

                     (a)  the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;

                     (b)  the LPG:

                              (i)  is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ); and

                             (ii)  is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ).