Federal Register of Legislation - Australian Government

Primary content

Act No. 89 of 1977 as made
An Act to amend the Liquefied Gas (Road Vehicle Use) Tax Act 1974.
Date of Assent 08 Sep 1977
Date of repeal 28 Jun 1979
Repealed by Liquefied Gas (Road Vehicle Use) Tax (Repeal) Act 1980

LIQUEFIED GAS (ROAD VEHICLE USE) TAX AMENDMENT ACT 1977

No. 89 of 1977

An Act to amend the Liquefied Gas (Road Vehicle Use) Tax Act 1974.

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

Short title

1. This Act may be cited as the Liquefied Gas (Road Vehicle Use) Tax Amendment Act 1977.

Commencement

2. This Act shall be deemed to have come into operation on 17 August 1977.

3. Section 5 of the Liquefied Gas (Road Vehicle Use) Tax Act 1974 is repealed and the following section substituted:

Rate of tax

“5. The rate of the tax imposed by this Act on the use of liquefied gas is

(a) in the case of use before 17 August 1977—2 cents per litre of the liquefied gas used; or

(b) in any other case—2.125 cents per litre of the liquefied gas used.”.