Commentary

V21.104 Taxable commodities

Part V21 Climate change levy

V21.104 Taxable commodities

V21.104 Taxable commodities

Under CCL, the following are specified as being taxable commodities1:

  1.  

    (1)     electricity

  2.  

    (2)     any gas in a gaseous state that is of a kind supplied by a gas utility

  3.  

    (3)     any petroleum gas, or other gaseous hydrocarbon, in a liquid state

  4.  

    (4)     coal and lignite

  5.  

    (5)     coke, and semi-coke, of coal or lignite

  6.  

    (6)     petroleum coke

The following are specified as not being taxable commodities2:

  1.  

    (1)     Hydrocarbon oils and road fuel gases (per Hydrocarbon Oil Duties Act 1979) are not taxable commodities. This is to prevent double taxation on products that are subject to excise duty.

  2.  

    (2)     Waste

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