{"id":"F2016L01520","name":"Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2016 (No. 2)","slug":"excise-volume-of-lpg-temperature-and-pressure-correction-determination-2016-no-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":95167,"registerId":"commonwealth-F2016L01520-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2016 (No. 2)","content":"Legislative Instrument\n\nExcise (Volume of LPG – Temperature and Pressure Correction) Determination 2016 (No. 2)\n\nI, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under section 65 of the Excise Act 1901 (‘Excise Act’).\n\nDeborah Jenkins\n\nActing Deputy Commissioner of Taxation\n\nDated: 13/09/2016\n\nName of determination\n\n    This determination may be cited as the Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2016 (No. 2).\n\nCommencement\n\n    2. This determination commences on the day after registration.\n\nRepeal of previous determination\n\n    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– Temperature and Pressure Correction) Determination 2016 (No. 1)­ \\- F2016L00130, registered on 22 February 2016, is repealed on commencement of this determination.\n\nDetermination\n\n4. This determination is a legislative instrument for the purposes of the Legislation Act 2003 (‘Legislation Act’).\n\n5. 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.\n\nObject\n\n6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods.\n\n7. These rules govern the volume of LPG for the purposes of determining the amount of excise duty payable on LPG.\n\n  \n\n    Determining the volume of LPG\n\n8. In determining the volume of LPG (in litres) delivered into home consumption, the following methods are permissible subject to paragraphs 9, 10 and 12:\n\nMethod 1 – Determining the volume of LPG in litres by use of a factor based on density.\n\nThis method allows for the conversion from kilograms to litres of a quantity of LPG delivered for home consumption by either:\n\n(a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15º Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids – Density Range 0.500 to 0.653 Kg/L at 15º C; or\n\n(b) the use of the conversion factor stipulated in Section 24(1) of the Excise Regulation 2015 (Excise Regulation).\n\nMethod 2 – Determining the volume of LPG in litres at 15 Celsius by use of equilibrium vapour pressure and a temperature correction factor.\n\nMethod 2 requires the use of the American Petroleum Institute (API) Manual of Petroleum Measurement Standards, Chapter 11.2.2M – Compressibility Factors for Hydrocarbons: 350-637 kg/m3 Density (15º C) and -46º C to 60º C Metering Temperature to correct the volume of LPG metered under operating pressure to the corresponding volume at the equilibrium vapour pressure for the metered temperature and the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids – Density Range 0.500 to 0.653 Kg/L at 15º C, to correct the volume of the LPG to 15º Celsius.\n\nMethod 3 – Determining the volume of LPG in litres at ambient temperature and operating pressure for aggregated clearances of transport LPG not exceeding 150,000 litres\n\n9. A person who has aggregated clearances of transport LPG exceeding 150,000 litres per accounting period must use either Method 1 or 2 for determining the volume of their transport LPG.\n\n10. A person who does not have aggregated clearances of transport LPG exceeding 150,000 litres per accounting period and does not have a requirement on their permission issued under section 61C of the Excise Act to use Method 1 or 2 to correct the volume of LPG delivered on all their clearances may use Method 1, 2 or 3 for determining the volume of LPG.\n\n11. For the purposes of paragraph 8, the versions of the incorporated API Manual of Petroleum Measurement Standards and the ASTM Petroleum Measurement Tables for Light Hydrocarbon Liquids that are current at the time of commencement of this determination are to be used.\n\n12. A person must use one Method for the duration of an accounting period as stipulated in Section 24(2) of the Excise Regulation, unless authorised in writing by the CEO to do otherwise.\n\nDefinitions\n\n13. The following expressions are defined for the purposes of this determination:\n\naccounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO;\n\naggregated clearances means the volume of LPG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the volume of LPG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available;\n\nCEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act);\n\nexcise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act;\n\nLPG (or liquefied petroleum gas) means goods classified to sub-item 10.19A of the Schedule to the Excise Tariff Act 1921 (the Schedule);\n\nTransport LPG means LPG which is supplied or used in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine.","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The instrument repeals the earlier 2016 (No. 1) determination (para 3) and sets technical rules for converting LPG into litres for excise on goods delivered for home consumption under section 61C (paras 4–5, 8). The text does not explicitly state an expansion or contraction of coverage; it continues to apply to LPG delivered for home consumption and clarifies permitted measurement methods, threshold and procedural requirements."},"complexity_factors":["Multiple permissible measurement methods with different technical bases (density conversion, API compressibility/pressure–temperature corrections, or uncorrected ambient metering) (para 8).","External technical standards must be used (API Manual of Petroleum Measurement Standards; ASTM Petroleum Measurement Tables) and specific versions as at commencement (paras 8, 11).","A numeric threshold (150,000 litres aggregated clearances) changes method choice and creates a bright‑line compliance trigger (paras 8, 9).","Requirement to elect and stick to one method for an accounting period, unless CEO authorises otherwise, increases administrative and planning burden (para 12).","Cross‑references to other legislation and instruments (Excise Act, Excise Regulation, Income Tax Assessment Act) create dependency on external legal definitions and rules (paras 4, 5, 13).","CEO discretion to approve exceptions and alternative accounting periods adds administrative discretion to implementation (paras 12, 13).","Repeal and replacement of a prior determination may require transitioning systems and practices (para 3).","Measurement and recordkeeping complexity for suppliers who must apply technical tables and corrections to metered or mass data implies compliance costs and potential need for technical expertise (paras 8–11)."],"plain_english_summary":"This instrument fixes how to convert LPG deliveries into litres for excise purposes under section 61C of the Excise Act. It permits three measurement methods (density-based, vapour‑pressure/temperature correction, or uncorrected for small transport LPG), requires suppliers with aggregated transport LPG over 150,000 litres per accounting period to use corrected methods, and requires one method per accounting period. It matters because it determines how excise is calculated, who bears measurement and record‑keeping costs, and gives the CEO limited discretion to approve exceptions."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: establishing measurement rules for LPG excise calculations. It replaces a previous determination with the same scope (Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2016 (No. 1)) and does not expand into new areas such as other fuel types, different tax treatments, or compliance enforcement mechanisms."},"complexity_factors":["Three alternative calculation methods with specific technical standards (ASTM and API manuals) incorporated by reference","Threshold-based eligibility (150,000 litre cap) that restricts which methods can be used","Cross-references to Excise Act 1901, Excise Regulation 2015, Excise Tariff Act 1921, and Income Tax Assessment Act 1936","Conditional logic: Method 3 availability depends on both volume threshold AND licence conditions","5 defined terms including circular reference risks ('accounting period' references tax law)","Technical measurement concepts (equilibrium vapour pressure, ambient temperature correction, density ranges) requiring industry-specific knowledge"],"plain_english_summary":"This determination sets how businesses must convert LPG measurements into standard litres at 15°C for excise duty on vehicle/boat fuel. It authorises three measurement approaches (weight-to-volume conversion, industry temperature/pressure corrections, or ambient-volume for small operators) and requires larger suppliers to use the more accurate methods.\n\nIt affects businesses by imposing a 150,000-litre threshold for method choice, mandates consistency for a financial year unless the Tax Commissioner agrees otherwise, and replaces a flawed 2016 determination."}},"importantCases":[],"_links":{"self":"/api/acts/excise-volume-of-lpg-temperature-and-pressure-correction-determination-2016-no-2","history":"/api/acts/excise-volume-of-lpg-temperature-and-pressure-correction-determination-2016-no-2/history","analysis":"/api/acts/excise-volume-of-lpg-temperature-and-pressure-correction-determination-2016-no-2/analysis","conflicts":"/api/acts/excise-volume-of-lpg-temperature-and-pressure-correction-determination-2016-no-2/conflicts","importantCases":"/api/acts/excise-volume-of-lpg-temperature-and-pressure-correction-determination-2016-no-2/important-cases","documents":"/api/acts/excise-volume-of-lpg-temperature-and-pressure-correction-determination-2016-no-2/documents"}}