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 specified in 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.