{"id":"F2019L00412","name":"Excise By-Law - Condensate","slug":"excise-by-law-condensate","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99004,"registerId":"commonwealth-F2019L00412-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise By-Law - Condensate","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: DRAFT A New Tax System (Goods and Services Tax) Recipient Created Tax Invoice Instrument RCTI 2005/1\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nLegislative Instrument\n\n \n\nExcise By-Law - Condensate\n\n \n\nI, Timothy Dyce, Deputy Commissioner of Taxation, make this By-law under section 165 of the Excise Act 1901.\n\n \n\nTimothy Dyce\n\nDeputy Commissioner of Taxation\n\nDated: 01 March 2019\n\n \n\n \n\n1. Name of instrument\n\n\nThis instrument is Excise By-Law - Condensate.\n\n \n\n2.                  Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.\n\n \n\n3.                  Revoking Previous instrument\n\nThis instrument repeals and replaces Excise By-Law 155 (F2008L04515), registered on 27 November 2008.\n\n \n\n4.                  Application\n\nThis instrument applies to condensate produced on or after the date of commencement.  Condensate has the meaning given by subsection 4(1) of the Excise Act 1901.\n\n \n\n5.                  By-Law\n\nSubitem 21.1 of the Schedule to the Excise Tariff Act 1921 applies to condensate for use in the recovery or production, or recovery and production of goods falling within items 20 and 21.\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This by-law maintains the same narrow scope as its 2008 predecessor — providing a targeted excise exemption for condensate used in specific manufacturing processes. There is no evidence of scope creep; it remains a technical instrument addressing a specific taxation issue for a defined industry segment."},"complexity_factors":["Very short instrument — only 5 operative sections","Only 1 defined term ('condensate') which references the parent Excise Act","Single substantive provision (section 5) with straightforward conditional logic","No nested exceptions or cross-references beyond the basic tariff item reference","Minimal procedural content (commencement, revocation, naming)"],"plain_english_summary":"This by-law exempts condensate — a light oil from gas processing — from excise duty when it’s used as a raw material to recover or produce specified petroleum goods (items 20 and 21). It affects oil and gas producers and manufacturers, preventing double taxation on inputs and finished products and helping keep Australian manufacturers competitive. The new rule replaces the 2008 by-law and only applies to condensate produced after its commencement."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument expressly repeals and replaces the 2008 by‑law (s.3) but does not, on its face, expand or narrow the operative effect: it applies subitem 21.1 to condensate used in recovery/production of goods in tariff items 20 and 21 (s.5) and applies to condensate produced after commencement (s.4). Any substantive change from the prior instrument is not stated within this text and would require comparing the prior by‑law to determine material differences."},"complexity_factors":["Short, single substantive operative clause (s.5) keeps instrument mechanically simple","Key terms (e.g. 'condensate') are defined by reference to the Excise Act 1901, creating external dependency (s.4)","Effect hinges on cross‑references to the Schedule of the Excise Tariff Act 1921 (items 20, 21 and subitem 21.1), requiring tariff interpretation","No detailed compliance procedures or rates included — administration and enforcement details sit in other laws/administrative practice","Instrument repeals and replaces an earlier by‑law, so historical comparison may require review of the prior text (s.3)","Made under delegated authority by the Deputy Commissioner; limited internal discretion in this instrument but discretion exists in administering excise generally (instrument header)"],"plain_english_summary":"**What this does:** This by‑law treats 'condensate' used in the recovery or production of goods within Tariff items 20 and 21 as falling under Excise Tariff subitem 21.1, so such condensate is subject to the tariff classification and associated excise treatment (s.5). **Who is affected and why it matters:** Producers and processors using condensate for those activities face excise classification and related compliance; the instrument commences on registration (s.2), applies to condensate produced after commencement (s.4), and replaces the 2008 by‑law (s.3)."}},"importantCases":[],"_links":{"self":"/api/acts/excise-by-law-condensate","history":"/api/acts/excise-by-law-condensate/history","analysis":"/api/acts/excise-by-law-condensate/analysis","conflicts":"/api/acts/excise-by-law-condensate/conflicts","importantCases":"/api/acts/excise-by-law-condensate/important-cases","documents":"/api/acts/excise-by-law-condensate/documents"}}