{"id":"F2006B11679","name":"Excise By-law No. 114","slug":"excise-by-law-no-114","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57687,"registerId":"commonwealth-F2006B11679-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise By-law No. 114","content":"![Commonwealth Coat of Arms of Australia](image.001.png)\n\nExcise By-Law No. 114\n\nmade under section 165 of the\n\nExcise Act 1901\n\nCompilation No. 3\n\nCompilation date: 12 April 2022\n\nIncludes amendments up to: Excise By-Law No. 114 (Amendment) (No. 1) 2022 F2022L00584\n\nAbout this compilation\n\nThis compilation\n\nThis is a compilation of the Excise By-Law No. 114 that shows the text of the law as amended and in force on 12 April 2022 (the compilation date).\n\nThe notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.\n\nUncommenced amendments\n\nThe effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.\n\nApplication, saving and transitional provisions for provisions and amendments\n\nIf the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.\n\nModifications\n\nIf the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.\n\nSelf‑repealing provisions\n\nIf a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.\n\nContents\n\n1..................Name of by-law............................................................................................................2\n\n2..................Fields............................................................................................................................2\n\n3..................Application of Paragraph 2...........................................................................................2\n\nEndnotes\n\nEndnote 1—About the endnotes 3\n\nEndnote 2—Abbreviation key 4\n\nEndnote 3—Legislation history 5\n\nEndnote 4—Amendment history 6\n\nName of by-law\n\n1. This by-law is the Excise By-Law No. 114.\n\nFields\n\n 2. For paragraph (a) of the definition of ‘exempt offshore field’ in subsection 3(1) of the Excise Tariff Act 1921, this by-law prescribes Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, Angel and Tidepole as fields.\n\nApplication of Paragraph 2\n\n 3. Paragraph 2 is deemed to have taken effect on and from the following dates:\n (a) in respect of Cossack and Wanaea – 15 November 1995;\n (b) in respect of Lambert/ Hermes – 20 October 1997;\n (c) in respect of Legendre/ Legendre South – 30 April 2001;\n (d) in respect of Angel – 2 October 2008;\n (e) in respect of Tidepole – 1 November 2016.\n\n> Note: Endnotes\n\n> Note: Endnote 1—About the endnotes\n\nThe endnotes provide information about this compilation and the compiled law.\n\nThe following endnotes are included in every compilation:\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nAbbreviation key—Endnote 2\n\nThe abbreviation key sets out abbreviations that may be used in the endnotes.\n\nLegislation history and amendment history—Endnotes 3 and 4\n\nAmending laws are annotated in the legislation history and amendment history.\n\nThe legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.\n\nThe amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.\n\nMisdescribed amendments\n\nA misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.\n\nIf a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.\n\n> Note: Endnote 2—Abbreviation key\n\n| ad = added or inserted | o = order(s) |\n| ---------------------------------------------- | ----------------------------------- |\n| am = amended | Ord = Ordinance |\n| amdt = amendment | orig = original |\n| c = clause(s) | par = paragraph(s)/subparagraph(s) |\n| C[x] = Compilation No. x | /sub‑subparagraph(s) |\n| Ch = Chapter(s) | pres = present |\n| def = definition(s) | prev = previous |\n| Dict = Dictionary | (prev…) = previously |\n| disallowed = disallowed by Parliament | Pt = Part(s) |\n| Div = Division(s) | r = regulation(s)/rule(s) |\n| exp = expires/expired or ceases/ceased to have | reloc = relocated |\n| effect | renum = renumbered |\n| F = Federal Register of Legislation | rep = repealed |\n| gaz = gazette | rs = repealed and substituted |\n| LA = Legislation Act 2003 | s = section(s)/subsection(s) |\n| LIA = Legislative Instruments Act 2003 | Sch = Schedule(s) |\n| (md) = misdescribed amendment can be given | Sdiv = Subdivision(s) |\n| effect | SLI = Select Legislative Instrument |\n| (md not incorp) = misdescribed amendment | SR = Statutory Rules |\n| cannot be given effect | Sub‑Ch = Sub‑Chapter(s) |\n| mod = modified/modification | SubPt = Subpart(s) |\n| No. = Number(s) | underlining = whole or part not |\n| | commenced or to be commenced |\n\n> Note: Endnote 3—Legislation history\n\nExcise By-Law No. 114 (in force under section 165 of the Excise Act 1901) as shown in this compilation is amended as indicated in the Table below.\n\n| Name | Registration | Commencement | Application, saving and transitional provisions |\n| ---------------------------------------------- | ------------------------------------------------------ | ------------ | ----------------------------------------------- |\n| Excise By-Law No. 114 | 8 Nov 1995 (see Gazette 1995, No. GN 44) (F2006B11679) | 15 Nov 1995 | - |\n| Excise By-Law (Amendment) 1997 No. 2 | 5 Nov 1997 (see Gazette 1997, No. GN44) (F2006B11678) | 5 Nov 1997 | - |\n| Excise By-Law (Amendment) 1998 No. 1 | 18 Feb 1998 (see Gazette 1998, No. GN7) (F2006B11681) | 18 Feb 1998 | - |\n| Excise By-Law (Amendment) 2001 No. 1 | 26 Apr 2001 (see Gazette 201, No. S 145) (F2007B00016) | 30 Apr 2001 | |\n| Excise By-Law (Amendment) 2008 (No. 1) | 27 Nov 2008 (see F2008L04519) | 2 Oct 2008 | - |\n| Excise By-Law (Amendment) 2009 (No. 1) | 5 Aug 2009 (F2009L03010) | 5 Aug 2009 | - |\n| Excise By-Law No. 114 (Amendment) (No. 1) 2022 | 12 Apr 2022 (F2022L00584) | 12 Apr 2022 | - |\n\n> Note: Endnote 4—Amendment history\n\n```html\n

Provision affected

How affected

Paragraph 1

rs. (F2009L03010)

Paragraph 2

am. (F2006B11678); (F2006B11681); (F2007B00016); (F2008L04519)

rs. (F2009L03010); (F2022L00584)

Paragraph 3

ad. (F2009L03010)

rs. (F2022L00584)

\n```","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law has remained tightly focused on its original purpose since 1995: prescribing specific offshore petroleum fields as 'exempt offshore fields'. While the list of fields has expanded from 2 fields (1995) to 6 fields (2022), this represents incremental expansion within the original legislative scheme rather than scope creep. The mechanism and policy intent—granting excise concessions to specific offshore fields—has remained unchanged."},"complexity_factors":["Only 3 operative paragraphs (sections 1-3)","No defined terms within the by-law itself (relies on external definition in Excise Tariff Act 1921)","Simple list structure with no conditional logic or exceptions","Retrospective application dates are straightforward factual listings","Extensive endnotes and compilation metadata inflate page count but do not add substantive complexity"],"plain_english_summary":"This by‑law declares six Western Australian offshore oil and gas fields—Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, Angel and Tidepole—to be \"exempt offshore fields.\" That classification treats petroleum from those fields under different (generally lower) excise rates, creating a targeted tax concession for producers operating there.\n\nIt applies retrospectively for each field (dates from 15 Nov 1995 to 1 Nov 2016), affecting affected producers and agencies administering excise and petroleum regulation."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The by‑law remains tightly focused on its original, narrow purpose: naming particular offshore fields as falling within the existing statutory category \"exempt offshore field\" and specifying the effective dates for that treatment (paragraphs 2–3). Over time the list of fields has been updated through amendments (see endnotes), but those updates are consistent with the instrument’s original function and do not expand its legal scope beyond that purpose."},"complexity_factors":["Very short instrument (3 operative paragraphs plus metadata)","Single substantive action: prescribes named fields into an existing statutory definition (paragraph 2)","Cross‑references to other Acts: relies on subsection 3(1) of the Excise Tariff Act 1921 and s.165 of the Excise Act 1901","Retroactive application dates for each field (paragraph 3) creating conditional temporal effect","Amendment history with multiple past amendments (listed in endnotes) — operational history but not added statutory complexity within the text"],"plain_english_summary":"**What this by‑law does (mechanically)**\n\n- Excise By‑Law No. 114 names six specific offshore oil/gas fields as \"exempt offshore fields\" for the purposes of the Excise Tariff Act 1921 (see paragraph 2). In practice, that means certain excise rules in the Tariff Act treat products from those fields differently (typically as exempt from excise or subject to a special treatment provided in the Tariff Act).\n- The by‑law also says the naming of those fields is treated as if it took effect on earlier dates for each field (see paragraph 3). Those retrospective dates range from 15 November 1995 to 1 November 2016, depending on the field.\n\n**Who this affects**\n\n- Producers/operators of the named fields: Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, Angel and Tidepole. They are the direct commercial beneficiaries because the Tariff Act’s treatment for \"exempt offshore field\" applies to them.\n- The Commonwealth (tax authority / Treasury): the Commonwealth’s excise revenue position is affected because treating a field as \"exempt\" changes taxation outcomes for fuel or products derived from those fields.\n- Indirectly, any downstream purchasers, refiners or transporters whose excise obligations or compliance paths depend on whether a source is an exempt offshore field.\n\n**Why it matters (policy and practical implication)**\n\n- By legally designating specific fields as \"exempt offshore fields,\" the by‑law alters which excise rules apply to products derived from those fields. That changes the tax cost of producing and selling certain fuel products and thus affects commercial decisions about production, pricing, and compliance.\n- The by‑law’s retroactive application dates (paragraph 3) can change historical tax obligations or entitlements back to the specified dates. That can create or confirm past exemptions or liabilities for operators and the revenue position of the Commonwealth.\n\n**How it works (step‑by‑step, section cited)**\n\n- Section 1: gives the instrument its title (Excise By‑Law No. 114).\n- Paragraph 2: expressly prescribes the list of fields to be read into the definition of \"exempt offshore field\" in subsection 3(1) of the Excise Tariff Act 1921. The by‑law does not itself state the tax consequence; it changes the operation of that definition in the Tariff Act.\n- Paragraph 3: makes the list effective from the historic dates given for each field (so the legal effect is backdated to those dates).\n\n**Official purpose claim and a short practical test**\n\n- The instrument’s explicit purpose (implied by its operation) is to identify particular offshore fields that the Tariff Act should treat as \"exempt offshore fields.\" That is a narrow, technical use of the by‑law‑making power under the Excise Act 1901.\n\nTest against costs, incentives and implementation:\n- Who pays: the direct financial effect is on Commonwealth revenue (lower excise receipts where exemptions apply) and on field operators (reduced tax burden where exemption applies). See paragraph 2 for who benefits and paragraph 3 for the dates that determine when the benefit applies.\n- Who decides: the executive (the instrument issued under s.165 of the Excise Act 1901) decides the list of fields; Parliament delegates this limited naming power to the executive.\n- Behaviour change: designating a field as \"exempt\" lowers excise-related costs for production from that field. That can affect decisions on production levels, contract pricing and where to allocate capital, because products derived from those fields face different tax treatment under the Tariff Act.\n- Compliance burden and discretion: administratively minimal — the by‑law simply identifies names and dates. The main implementation tasks are for tax officials and operators to apply the Tariff Act’s rules using the updated list. There is some executive discretion in selecting and timing the additions.\n- Risk and trade‑offs: retroactive dates can create uncertainty (or certainty, if clarifying past positions) and affect past tax liabilities or entitlements. The trade‑off is between revenue certainty/collection and correcting or formalising past administration.\n\n**Concrete mechanism to watch**\n\n- This instrument does not change the substantive tax rules in the Excise Tariff Act; it changes which physical assets (fields) fall within an existing exemption class. The revenue and commercial effects therefore flow from that reclassification (paragraphs 2 and 3)."}},"importantCases":[],"_links":{"self":"/api/acts/excise-by-law-no-114","history":"/api/acts/excise-by-law-no-114/history","analysis":"/api/acts/excise-by-law-no-114/analysis","conflicts":"/api/acts/excise-by-law-no-114/conflicts","importantCases":"/api/acts/excise-by-law-no-114/important-cases","documents":"/api/acts/excise-by-law-no-114/documents"}}