126EConversion of measurements of LPG and compressed natural gas

#### 126E Conversion of measurements of LPG and compressed natural gas (1) For the purposes of the Customs Acts, and for the purpose of determining a person’s liability to pay duty, if a quantity of LPG: (a) is entered for home consumption as a quantity measured in kilograms; and (b) is not measured using volumetric measurement equipment to calculate the amount of duty; the quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG. (2) If: (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and (b) the person proposes to deal with another quantity of LPG in the same financial year, for the same purpose in the same financial year, using the other unit of measurement; the Collector is not required to accept the other unit of measurement, but may give the person permission to use the other unit. (3) For the purposes of the Customs Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.