{"id":"C2004A00134","name":"Liquefied Gas (Road Vehicle Use) Tax Act 1974","slug":"liquefied-gas-road-vehicle-use-tax-act-1974","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"76 of 1974","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":31064,"registerId":"commonwealth-C2004A00134-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Liquefied Gas (Road Vehicle Use) Tax Act 1974","content":"LIQUEFIED GAS (ROAD VEHICLE USE) TAX ACT 1974\n\nNo. 76 of 1974\n\nAn Act to impose a Tax on the use, for the purpose of propelling Road Vehicles, of Liquefied Gas.\n\nBE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows: —\n\nShort title.\n\n1. This Act may be cited as the Liquefied Gas (Road Vehicle Use) Tax Act 1974.\n\nCommencement.\n\n2. (1) This Act shall come into operation on a date to be fixed by Proclamation.\n\n(2) The date fixed under sub-section (1) shall be the first day of a month.\n\nCollection Act to be read with this Act.\n\n3. The Liquefied Gas (Road Vehicle Use) Tax Collection Act 1974 shall be read as one with this Act.\n\nImposition of tax.\n\n4. Tax is imposed on the use, for the purpose of propelling a road vehicle, of liquefied gas that is so used after the commencement of this Act.\n\nRate of tax.\n\n5. The rate of the tax imposed by this Act on the use of liquefied gas is 2 cents per litre of the liquefied gas used.\n\n–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1640},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly scoped to its original 1974 purpose: imposing a specific excise-style tax on liquefied gas used as a road vehicle fuel. The text shows no evidence of scope expansion beyond this single taxing function."},"complexity_factors":["Extremely short length (only 5 operative sections)","Single cross-reference requiring the Act to be read with a companion Collection Act","No definitions section or defined terms in the provided text","Simple flat-rate tax with no exemptions, thresholds, or conditional logic"],"plain_english_summary":"This Act creates a tax on using liquefied gas (such as LPG) to power cars, trucks, and other road vehicles. It ensures that drivers using alternative fuels contribute to government revenue similarly to those using petrol or diesel.\n\n**Key points:**\n\n* **What is taxed?** The use of liquefied gas to propel a road vehicle.\n* **How much?** A flat rate of **2 cents per litre** of gas used.\n* **When?** Only applies to gas used after the Act officially commences (which required a Proclamation to set a specific date, always the first day of a month).\n* **How is it collected?** This Act only *imposes* the tax and sets the rate. The rules about who pays, how to report it, and enforcement are in a separate law—the *Liquefied Gas (Road Vehicle Use) Tax Collection Act 1974*—which must be read together with this one."}},"importantCases":[],"_links":{"self":"/api/acts/liquefied-gas-road-vehicle-use-tax-act-1974","history":"/api/acts/liquefied-gas-road-vehicle-use-tax-act-1974/history","analysis":"/api/acts/liquefied-gas-road-vehicle-use-tax-act-1974/analysis","conflicts":"/api/acts/liquefied-gas-road-vehicle-use-tax-act-1974/conflicts","importantCases":"/api/acts/liquefied-gas-road-vehicle-use-tax-act-1974/important-cases","documents":"/api/acts/liquefied-gas-road-vehicle-use-tax-act-1974/documents"}}