{"id":"F2022L00584","name":"Excise By-Law No. 114 (Amendment) (No. 1) 2022","slug":"excise-by-law-no-114-amendment-no-1-2022","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102409,"registerId":"commonwealth-F2022L00584-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of instrument","sectionType":"part","heading":"1. Name of instrument","content":"## 1. Name of instrument\n\nThis instrument is the Excise By-Law No. 114 (Amendment) (No. 1) 2022.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.","sortOrder":1},{"sectionNumber":"3. By-Law does not revoke any other by-L","sectionType":"part","heading":"3. By-Law does not revoke any other by-Law","content":"## 3. By-Law does not revoke any other by-Law\n\nThis by-law does not revoke any other by-law.","sortOrder":2},{"sectionNumber":"4. Amendments","sectionType":"part","heading":"4. Amendments","content":"## 4. Amendments\n\nExcise By-Law No. 114 is amended as set out in this section.\n\n(a) Omit the second paragraph, substitute:\n\nFields\n\n2. 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\n(b) Omit the third paragraph, substitute:\n\nApplication of paragraph 2\n\n3. Paragraph 2 is deemed to have taken effect on and from the following dates:\n\n(a) in respect of Cossack and Wanaea – 15 November 1995;\n\n(b) in respect of Lambert/Hermes – 20 October 1997;\n\n(c) in respect of Legendre/Legendre South – 30 April 2001;\n\n(d) in respect of Angel – 2 October 2008;\n\n(e) in respect of Tidepole – 1 November 2016.","sortOrder":3}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The by-law expands the statutory scope of the term 'exempt offshore field' by prescribing Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, Angel, and Tidepole (para 2). It also deems those prescriptions effective from specified past dates: Cossack & Wanaea 15 Nov 1995; Lambert/Hermes 20 Oct 1997; Legendre/Legendre South 30 Apr 2001; Angel 2 Oct 2008; Tidepole 1 Nov 2016 (para 3). Consequence: production from these fields is treated as excise-exempt from the stated dates, altering who is liable for excise in the listed periods and requiring adjustments to historical tax and compliance records."},"complexity_factors":["Narrow, technical amendment limited to naming six fields and setting dates — low doctrinal complexity (para 2).","Retroactive (deemed) effective dates create practical complexity for past-period excise accounting and potential disputes (para 3).","Relies on and alters the scope of a defined term in the Excise Tariff Act 1921, so cross-references must be checked (para 2).","Administrative implementation required: updating registers, excise returns, and historical records for operators and revenue agencies.","Prescriptive list — little ministerial or agency discretion in substance, implementation is largely administrative."],"plain_english_summary":"This by-law adds six named offshore fields to the Excise Tariff Act 1921’s definition of “exempt offshore field” and sets an effective date for each. Operators of those fields will have production treated as excise-exempt from the stated dates, affecting excise liability, past-period tax positions and record-keeping; the Commonwealth’s excise receipts and administrative registers are also affected."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This amendment performs exactly its stated purpose: updating the list of exempt offshore fields. There is no scope creep — it is a narrow, technical amendment to an existing by-law without expanding the regulatory framework or adding new categories of exemption."},"complexity_factors":["Very short instrument (only 4 operative sections)","No defined terms within the instrument itself (relies on external definition in Excise Tariff Act 1921)","Simple substitution amendments (omit and replace specific paragraphs)","Straightforward retrospective application with specific dates for each field","No nested conditions, exceptions, or cross-references beyond the single reference to the Excise Tariff Act"],"plain_english_summary":"This technical amendment updates Excise By‑Law No. 114 to formally list six offshore oil and gas fields — Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, Angel and Tidepole — as “exempt offshore fields” under the Excise Tariff Act 1921, with exemptions backdated to each field’s start of production.\n\nIt mainly affects the field operators and the ATO, providing legal certainty and consistent retrospective tax treatment."}},"importantCases":[],"_links":{"self":"/api/acts/excise-by-law-no-114-amendment-no-1-2022","history":"/api/acts/excise-by-law-no-114-amendment-no-1-2022/history","analysis":"/api/acts/excise-by-law-no-114-amendment-no-1-2022/analysis","conflicts":"/api/acts/excise-by-law-no-114-amendment-no-1-2022/conflicts","importantCases":"/api/acts/excise-by-law-no-114-amendment-no-1-2022/important-cases","documents":"/api/acts/excise-by-law-no-114-amendment-no-1-2022/documents"}}