LIQUEFIED GAS (ROAD VEHICLE USE) TAX ACT 1974 NO. 76, 1974 

LIQUEFIED GAS (ROAD VEHICLE USE) TAX ACT 1974 NO. 76, 1974 
- TABLE OF PROVISIONS

1. Short title.  
2. Commencement.  
3. Collection Act to be read with this Act.  
4. Imposition of tax.  
5. Rate of tax.  

LIQUEFIED GAS (ROAD VEHICLE USE) TAX ACT 1974 No. 76 of 1974
- SECT 1
Short title.

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

LIQUEFIED GAS (ROAD VEHICLE USE) TAX ACT 1974 No. 76 of 1974
- SECT 2
Commencement.

  2. (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.

LIQUEFIED GAS (ROAD VEHICLE USE) TAX ACT 1974 No. 76 of 1974
- SECT 3
Collection Act to be read with this Act.

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

LIQUEFIED GAS (ROAD VEHICLE USE) TAX ACT 1974 No. 76 of 1974
- SECT 4
Imposition of tax.

  4. 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.

LIQUEFIED GAS (ROAD VEHICLE USE) TAX ACT 1974 No. 76 of 1974
- SECT 5
Rate of tax.

  5. 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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LIQUEFIED GAS (ROAD VEHICLE USE) TAX ACT 1974 No. 76 of 1974 - NOTE

                                      NOTE
1.  Act No. 76, 1974; assented to 8 October 1974.