{"id":"C2004A02889","name":"Bass Strait Freight Adjustment Levy Act 1984","slug":"bass-strait-freight-adjustment-levy-act-1984","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"25 of 1984","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34421,"registerId":"commonwealth-C2004A02889-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Bass Strait Freight Adjustment Levy Act 1984","content":"![](image.001.jpeg)\n\nBass Strait Freight Adjustment Levy Act 1984\n\nNo. 25 of 1984\n\nAn Act to impose a levy upon certain crude oil\n\n\\[Assented to 26 April 1984\\]\n\nBE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:\n\nShort title\n\n1. This Act may be cited as the Bass Strait Freight Adjustment Levy Act 1984.\n\nCommencement\n\n2. This Act shall be deemed to have come into operation on 1 January 1984.\n\nCollection Act to be read with this Act\n\n3. The Bass Strait Freight Adjustment Levy Collection Act 1984 shall be incorporated and read as one with this Act.\n\nInterpretation\n\n4. In this Act, unless the contrary intention appears—\n\n“adjustment levy” means the levy imposed by this Act;\n\n“Australian installation” means an installation (within the meaning of the Customs Act 1901) that is deemed to be part of Australia by virtue of the operation of section 5 of the Customs Tariff Act 1982.\n\n  \n\nImposition of levy\n\n5. A levy is imposed on unstabilized crude petroleum oil produced at an Australian installation in the Gippsland Basin in Bass Strait.\n\nRate of levy\n\n6. The rate of adjustment levy is $1.26 per kilolitre.\n\nBy whom levy is payable\n\n7. Adjustment levy in respect of unstabilized crude petroleum oil is payable by the producer of the oil.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1060},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of imposing a specific levy on unstabilized crude petroleum oil from the Gippsland Basin. No expansion beyond this narrow tax imposition is evident."},"complexity_factors":["Only 7 short sections total","Just 4 defined terms in the interpretation section","No exceptions, exemptions, or conditional logic","Simple flat rate ($1.26/kilolitre) with no tiers or calculations","Minimal cross-referencing (only to companion Collection Act and Customs legislation for the definition of 'Australian installation')"],"plain_english_summary":"This law imposes a **tax (levy) on crude oil** produced in the Bass Strait, specifically from the Gippsland Basin.\n\n**Key points:**\n- **What it taxes:** Unstabilized crude petroleum oil produced at Australian installations (offshore oil rigs/platforms deemed part of Australia for customs purposes)\n- **How much:** $1.26 per kilolitre (a metric unit equal to 1,000 litres)\n- **Who pays:** The company or entity producing the oil\n- **Why it exists:** The title suggests it relates to adjusting freight costs associated with transporting Bass Strait oil\n- **Timing:** The law technically started on 1 January 1984, even though it was passed in April 1984\n\nThe Act works together with a companion law, the *Bass Strait Freight Adjustment Levy Collection Act 1984*, which handles how the money is actually collected."}},"importantCases":[],"_links":{"self":"/api/acts/bass-strait-freight-adjustment-levy-act-1984","history":"/api/acts/bass-strait-freight-adjustment-levy-act-1984/history","analysis":"/api/acts/bass-strait-freight-adjustment-levy-act-1984/analysis","conflicts":"/api/acts/bass-strait-freight-adjustment-levy-act-1984/conflicts","importantCases":"/api/acts/bass-strait-freight-adjustment-levy-act-1984/important-cases","documents":"/api/acts/bass-strait-freight-adjustment-levy-act-1984/documents"}}