49AABCircumstances in which notice for sales or supplies of LPG to which LPG remission applies not required

49AAB Circumstances in which notice for sales or supplies of LPG to which LPG remission applies not required

(1) For subsection 77L(4) of the Act, this regulation sets out circumstances in which a notice is not required to be given by a person under section 77L of the Act. (2) A circumstance is that LPG is being supplied in, or into, a container that is capable of containing not more than 210 kilograms of LPG. (3) A circumstance is that: (a) LPG is being supplied to residential premises (within the meaning of the Fuel Tax Act 2006); and (b) the LPG 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).