Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2016 (No. 2) (Cth)

Legislative Instrument

Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2016 (No. 2)

I, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under section 65 of the Excise Act 1901 ('Excise Act').

Deborah Jenkins Acting Deputy Commissioner of Taxation Dated: 13/09/2016

Name of determination

1. This determination may be cited as the Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2016 (No. 2).

Commencement

2. This determination commences on the day after registration.

Repeal of previous determination

3. Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2016 (No. 1)­ - F2016L00130, registered on 22 February 2016, is repealed on commencement of this determination.

Determination

4. This determination is a legislative instrument for the purposes of the Legislation Act 2003 ('Legislation Act').

5. This determination applies to Liquefied Petroleum Gas (LPG) delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement.

Object

6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods.

7. These rules govern the volume of LPG for the purposes of determining the amount of excise duty payable on LPG.

Determining the volume of LPG

8. In determining the volume of LPG (in litres) delivered into home consumption, the following methods are permissible subject to paragraphs 9, 10 and 12:

Method 1 – Determining the volume of LPG in litres by use of a factor based on density.

This method allows for the conversion from kilograms to litres of a quantity of LPG delivered for home consumption by either: