Commonwealth act

Liquefied Gas (Road Vehicle Use) Tax Act 1974

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

76 of 1974

Collection

act

Plain English Summary

2/10 complexity

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.

Key points:

What is taxed? The use of liquefied gas to propel a road vehicle.
How much? A flat rate of 2 cents per litre of gas used.
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).
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.

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Current sections

Direct links to the current provisions in Liquefied Gas (Road Vehicle Use) Tax Act 1974.

Liquefied Gas (Road Vehicle Use) Tax Act 1974

LIQUEFIED GAS (ROAD VEHICLE USE) TAX ACT 1974

No. 76 of 1974

An Act to impose a Tax on the use, for the purpose of propelling Road Vehicles, of Liquefied Gas.

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows: —

Short title.

This Act may be cited as the Liquefied Gas (Road Vehicle Use) Tax Act 1974.

Commencement.

(1) This Act shall come into operation on a date to be fixed by Proclamation.

(2) The date fixed under sub-section (1) shall be the first day of a month.

Collection Act to be read with this Act.

The Liquefied Gas (Road Vehicle Use) Tax Collection Act 1974 shall be read as one with this Act.

Imposition of tax.

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.

Rate of tax.

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.

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Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Liquefied Gas (Road Vehicle Use) Tax Act 1974