23Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required

23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required

For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances: (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG; (b) the LPG: (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).