{"id":"F2019L01152","name":"Customs By-law No. 1900564","slug":"customs-by-law-no-1900564","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99759,"registerId":"commonwealth-F2019L01152-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1900564","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1900564\n\nI, Alison Neil, delegate of the Comptroller‑General of Customs, under subsection 33(3) of the Acts Interpretation Act 1901 and section 271 of the Customs Act 1901:\n\n(a) revoke the by-law cited as Customs By-Law No. 1300532; and  \n\n(b) make the by-law set out in the Schedule to this instrument.\n\nThis instrument commences on 30 August 2019.\n\nDated this 29th day of August 2019.\n\n\\[Signed\\]\n\nAlison Neil\n\nDelegate of the\n\nChief Executive Officer\n\nTHE SCHEDULE\n\nItem 14\n\nSchedule 4\n\n1. This by-law may be cited as Customs By-law No. 1900564.\n\n2. For the purposes of item 14 of Schedule 4 to the Customs Tariff Act 1995, subject to paragraph 3, goods for use in an activity that is one of the Petroleum Activities within the meaning of the Timor Sea Maritime Boundaries Treaty and takes place in an area mentioned in item 14 are prescribed.\n\n3. Paragraph 2 does not include goods that are for personal or domestic use, including food, beverages (including alcoholic beverages), tobacco, toiletries and clothing (other than protective safety clothing for use in a Petroleum Activity).","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument revokes Customs By‑Law No. 1300532 and substitutes a new by-law that prescribes goods for use in Petroleum Activities in the areas listed at item 14 of Schedule 4 to the Customs Tariff Act 1995, while excluding personal/domestic items except protective safety clothing. The instrument text replaces the prior by-law, but the specific differences from the revoked instrument are not shown here and must be determined by comparing the two instruments."},"complexity_factors":["Relies on external definition: term \"Petroleum Activities\" is defined by the Timor Sea Maritime Boundaries Treaty, requiring cross-reference.","Geographic scope tied to another statutory schedule: refers to \"areas mentioned in item 14\" of Schedule 4 to the Customs Tariff Act 1995, requiring further cross-checking.","Precise inclusion/exclusion rule: general prescription for goods \"for use in\" activities but a carved-out list of personal/domestic goods with an exception for protective safety clothing introduces a limited nuance.","Instrument revokes a prior by-law (No. 1300532) and replaces it, so practitioners must compare texts to see substantive changes.","Made by delegated authority (delegate of Comptroller‑General) with a specific commencement date, so administrative timing and delegation are relevant."],"plain_english_summary":"This by-law (Customs By-law No. 1900564) revokes an earlier by-law and prescribes that goods for use in Petroleum Activities (as defined by the Timor Sea Maritime Boundaries Treaty) in the areas listed at item 14 of Schedule 4 to the Customs Tariff Act 1995 are \"prescribed\" for the purposes of that item. It explicitly excludes personal or domestic items — food, beverages, tobacco, toiletries and clothing (except protective safety clothing) — from that prescription. The change affects suppliers to offshore petroleum operations and customs treatment of imported goods."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This by-law performs exactly the function suggested by its context: prescribing goods for a specific tariff concession under the Customs Tariff Act. It replaces an earlier by-law (No. 1300532) with updated provisions, maintaining the same essential purpose of implementing treaty obligations for Timor Sea petroleum activities. No scope creep is evident."},"complexity_factors":["Very short document (under 300 words)","Only 3 operative paragraphs","Single cross-reference to the Timor Sea Maritime Boundaries Treaty (external definition)","One simple exclusion clause (paragraph 3) with a single exception-within-exception (protective safety clothing carved out from the clothing exclusion)","No defined terms section — relies on existing statutory definitions","Straightforward revocation and replacement structure"],"plain_english_summary":"This by-law gives tax breaks on imported equipment used for oil and gas work in the Timor Sea.\n\n**What it does:**\n- **Removes import duties** (taxes) on goods brought into Australia for \"Petroleum Activities\" — that's oil and gas exploration, drilling, and production work.\n- These activities must happen in areas covered by the **Timor Sea Maritime Boundaries Treaty** (the 2018 agreement between Australia and Timor-Leste that settled sea borders and sharing of oil and gas resources).\n\n**Who it affects:**\n- **Oil and gas companies** operating in the Timor Sea under the treaty.\n- **Suppliers** importing equipment for these projects.\n\n**The catch:**\n- Personal items are **not** covered. Companies can't claim the tax break for:\n  - Food and drinks (including alcohol)\n  - Tobacco\n  - Toiletries\n  - Regular clothing\n  - *However*, **protective safety clothing** for the job *is* covered.\n\n**Why it matters:**\nThis keeps Australian tax rules aligned with Australia's treaty obligations to Timor-Leste. It ensures companies working the shared oil and gas fields don't face extra costs on essential equipment, while stopping people from rorting the system for personal shopping."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1900564","history":"/api/acts/customs-by-law-no-1900564/history","analysis":"/api/acts/customs-by-law-no-1900564/analysis","conflicts":"/api/acts/customs-by-law-no-1900564/conflicts","importantCases":"/api/acts/customs-by-law-no-1900564/important-cases","documents":"/api/acts/customs-by-law-no-1900564/documents"}}