accounting periodmeans the 12 month period adopted for income tax purposes under section 18 of the Income Tax Assessment Act 1936, or another period authorised in writing by the CEO for the purposes of this instrument.
excisable CNGmeans CNG classified to sub-item 10.19C of the Schedule to the Excise Tariff Act 1921.
excise-licensed premisesmeans one or more premises that are covered by a licence relevant for the purposes of this instrument and which is granted under section 39A of the Act.
relevant values and factors means,in relation to natural gas supplied by a gas supplier to a person delivering CNG for home consumption, the following factors provided to the person by the supplier in an invoice relating to the supply:
(a)the heating value and pressure correction factors; or
(b)the average heating value and average pressure correction factors.
reliable measurement means a consistent and reliable way of indirectly measuring quantities of excisable CNG, including using one or more of the following:
(a)gas flow meter measuring equipment;
(b)a vehicle’s odometer readings of kilometres travelled;
(c)route distances in relation to a vehicle that operates on fixed routes;
(d)kilowatt hours of electricity generated;
(e)hours of operation of vehicle or equipment;
(f)average hourly fuel consumption of vehicle or equipment.
settlement period means the period specified in a notice of permission given by the Collector under subsection 61C(1C) of the Act.
standard reference conditionsmeans, in relation to a measured quantity of CNG, the quantity of the dry gas at a temperature of 15 degrees Celsius and an absolute pressure of 101.325 kilopascals.
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
(b)the measurement equipment used to measure the excisable CNG at the time it is delivered for home consumption can distinguish quantities of excisable CNG from non-excisable CNG and natural gas.
(b)they cannot measure the excisable CNG at the time it is delivered for home consumption.
(3)A person must use the method that applies under subsection (1) or (2) for the entire accounting period to work out the mass of all excisable CNG they deliver for home consumption during that period, unless authorised by the CEO in writing to use a different method.
(1)If a person measures a quantity of excisable CNG in kilograms at the time it is delivered for home consumption, the mass of that quantity of excisable CNG is the measured quantity in kilograms.
Method 2
(2)If a person measures a quantity of excisable CNG in megajoules at the time it is delivered for home consumption, the mass of that quantity of excisable CNG must be worked out by converting the measured megajoules into kilograms by:
(a)applying the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the measured megajoules; or
(b)applying an appropriate conversion factor based on the composition of the gas by mole fraction.
Method 3
(3)If a person measures a quantity of excisable CNG in cubic metres at the time it is delivered for home consumption, the mass of that quantity of excisable CNG must be worked out by converting that measured volume into kilograms by using one of the following method statements:
(a)method statement A is as follows:
(i)Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres.
(ii)Step 2: convert the measured volume in step 1 into megajoules by using the relevant values and factors.
(iii)Step 3: apply the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the megajoule value calculated at Step 2.
(b)method statement B is as follows:
(i)Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres.
(iii)Step 3: convert the volume worked out at Step 2 into kilograms by applying an appropriate conversion factor based on the composition of the gas by mole fraction.
(b)Step 2: convert every quantity of excisable CNG worked out at step 1 into kilograms by using a reasonable basis for converting each quantity of excisable CNG into kilograms.
(c)Step 3: add all the quantities of excisable CNG calculated at step 2.