{"id":"F2007B00213","name":"Excise By-law No. 127","slug":"excise-by-law-no-127","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":61872,"registerId":"commonwealth-F2007B00213-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise By-law No. 127","content":"Excise Act 1901\n\nEXCISE BY-LAW NO. 127\n\nI, John Harland Jeffery, delegate of the Chief Executive Officer of Customs, pursuant to section 165 of the Excise Act 1901, make the following By-law:\n\nDated this 29th day of January 1998.\n\nOriginal Signed by\n\nJ H Jeffery\n\nDelegate of the Chief Executive Officer of Customs\n\nCitation\n\n1.  This By-law may be cited as Excise By-law No. 127.\n\nCommencement\n\n2. This by-law shall take effect on and from 31 January 1998. First commercial production for each field commenced on the date specified in Column B of the tables hereunder.\n\n3. The fields, as specified in Column A of subparagraphs A, B, C, D, E, F and G hereunder, are prescribed ‘onshore fields’ for the purposes of paragraph (a) of the definition of ‘onshore field’ in subsection 3(1) of the Excise Tariff Act 1921.\n\n1.  CARNARVON BASIN\n\n| Column A           | Column B |\n| ------------------ | -------- |\n| Campbell           | 15.07.92 |\n| Chervil            | 01.07.87 |\n| Cowle              | 14.05.91 |\n| Crest              | 20.06.94 |\n| Harriet/Lenita     | 01.07.87 |\n| North Herald       | 01.07.87 |\n| Roller/Skate       | 23.05.94 |\n| Rosette            | 04.11.87 |\n| Rough Range        | 01.07.87 |\n| South Pepper       | 01.07.87 |\n| Saladin/Yammaderry | 16.11.89 |\n| Sinbad             | 18.07.92 |\n| Tanami             | 23.07.91 |\n\nB. CANNING BASIN\n\n| Column A     | Column B |\n| ------------ | -------- |\n| Blina        | 01.07.87 |\n| Boundary     | 12.90    |\n| Lloyd        | 01.08.87 |\n| Sundown      | 01.07.87 |\n| West Kora    | 9.89     |\n| West Terrace | 01.07.87 |\n\nC. PERTH BASIN\n\n| Column A        | Column B |\n| --------------- | -------- |\n| Dongara         | 01.07.87 |\n| Mount Homer     | 01.07.87 |\n| North Yardanogo | 02.03.90 |\n| Yardarino       | 01.07.87 |\n\nD. BOWEN/SURAT BASIN\n\n| Column A          | Column B  |\n| ----------------- | --------- |\n| Alton             | 01.07.87  |\n| Anabranch         | 01.07.87  |\n| Bennett           | 01.07.87  |\n| Boggo Creek       | 01.07.87  |\n| Boxleigh          | 01.07.87  |\n| Cabawin           | 01.07.87  |\n| Cogoon River West | 3.91      |\n| Conloi            | 01.07.87  |\n| Duarran           | 01.07.87  |\n| Eluanbrook        | 01.07.87  |\n| Fairymount        | 01.07.87  |\n| Leichardt         | 12.92     |\n| Louise            | 01.07.87  |\n| Maffra            | 01.07.87  |\n| McWhirter         | 01.07.8 7 |\n| Merivale          | 13.02.91  |\n| Merrit            | 7.88      |\n| Moonie            | 01.07.87  |\n| Myrtleville       | 13.02.91  |\n| Narrows           | 01.07.87  |\n| New Royal         | 12.95     |\n| Pringle Downs     | 01.07.87  |\n| Richmond          | 01.07.87  |\n| Riverslea         | 01.07.87  |\n| Rolleston         | 13.02.91  |\n| Samari Plains     | 01.07.87  |\n| Silver Springs    | 01.07.87  |\n| Snake Creek       | 01.07.87  |\n| Sunnybank         | 01.07.87  |\n| Taylor            | 6.88      |\n| Thomby Creek      | 01.07.87  |\n| Trinidad          | 01.07.87  |\n| Waratah           | 01.07.87  |\n| Warroon           | 01.07.87  |\n| Washpool          | 01.07.87  |\n| Wilga             | 8.92      |\n| Yellowbank        | 13.02.91  |\n| Yellowbank Creek  | 01.07.87  |\n\nE. COOPER/EROMANGA BASIN (QLD)\n\n| Column A         | Column B |\n| ---------------- | -------- |\n| Bargie           | 4.94     |\n| Black Stump      | 01.07.87 |\n| Bodalla South    | 01.07.87 |\n| Bogala           | 01.07.87 |\n| Bolan            | 2.91     |\n| Bowen            | 2.90     |\n| Challum          | 01.07.87 |\n| Chookoo          | 01.07.87 |\n| Cook             | 01.07.87 |\n| Cooroo           | 01.07.87 |\n| Cooroo North     | 3.87     |\n| Corella          | 11.89    |\n| Cranstoun        | 11.87    |\n| Dilkera          | 9.89     |\n| Dingera          | 1.88     |\n| Echuburra        | 5.91     |\n| Endeavour        | 11.89    |\n| Epsilon          | 1.89     |\n| Genoa            | 3.92     |\n| Gidgee           | 9.89     |\n| Gimboola         | 7.92     |\n| Glenvale         | 01.07.87 |\n| Graham           | 01.07.87 |\n| Gunna            | 01.07.87 |\n| Iliad            | 9.94     |\n| Inland           | 25.7.94  |\n| Ipundu           | 01.07.87 |\n| Ipundu North     | 11.89    |\n| Jackson          | 01.07.87 |\n| Jackson South    | 01.07.87 |\n| Jarrar           | 12.90    |\n| Kenmore          | 01.07.87 |\n| Kercamurra       | 01.07.87 |\n| Kihee            | 01.07.87 |\n| Koora            | 01.07.87 |\n| Kooroopa         | 01.07.87 |\n| Maxwell          | 01.07.87 |\n| Maxwell South    | 1.90     |\n| Monler           | 9.87     |\n| Mooliampah       | 01.07.87 |\n| Munro            | 8.88     |\n| Muthero          | 9.89     |\n| Naccowlah        | 9.89     |\n| Naccowlah South  | 01.07.87 |\n| Naccowlah West   | 01.07.87 |\n| Natan            | 12.88    |\n| Nockatunga       | 01.07.87 |\n| Patroclus        | 7.91     |\n| Pinaroo          | 10.89    |\n| Pitchery         | 3.88     |\n| Orientos         | 3.90     |\n| Rheims           | 11.90    |\n| Sigma            | 01.07.87 |\n| Takyah           | 01.07.87 |\n| Talgeberry       | 01.07.87 |\n| Tarbat           | 6.88     |\n| Tennaperra       | 01.07.87 |\n| Thungo           | 01.07.87 |\n| Tickalara        | 01.07.87 |\n| Tinpilla         | 01.07.87 |\n| Tintaburra       | 01.07.87 |\n| Toby             | 01.07.87 |\n| Toobunyah        | 12.85    |\n| Wallawanny North | 8.91     |\n| Wandilo          | 10.89    |\n| Watson           | 01.07.87 |\n| Watson South     | 01.07.87 |\n| Wilson           | 01.07.87 |\n| Winna            | 10.85    |\n| Yanda            | 01.07.87 |\n\nF. COOPER/EROMANGA BASIN (SA)\n\n| Column A              | Column B  |\n| --------------------- | --------- |\n| Alwyn                 | 12.85     |\n| Arrakis               | 3.90      |\n| Big Lake              | 12.84     |\n| Bookabourdie          | 7.85      |\n| Brolga                | 7.83      |\n| Burke                 | 01.07.87  |\n| Carmina               | 11.96     |\n| Cuttapirrie           | 7.85      |\n| Della                 | 01.07.87  |\n| Dirkala               | 3.86      |\n| Dirkala South         | 4.94      |\n| Dullingari            | 12.82     |\n| Fly Lake              | 10.83     |\n| Gidgealpa             | 1.85      |\n| James                 | 9.89      |\n| Jena                  | 10.85     |\n| Keleary               | 11.91     |\n| Kerinna               | 4.85      |\n| Kidman                | 01.07.87  |\n| Limestone Creek/Biala | 11.84     |\n| Malgoona              | 8.90      |\n| Marabooka             | 01.07.87  |\n| Mawson                | 7.87      |\n| McKinlay              | 3.85      |\n| Meranji               | 8.85      |\n| Merrimelia            | 2.83      |\n| Moomba                | 12.97     |\n| Moorari               | 10.83     |\n| Mudlalee              | 8.93      |\n| Mudrangie             | 01.07.87  |\n| Munkarie              | 01.07.87  |\n| Muteroo               | 5.85      |\n| Namur                 | 01.07.8 7 |\n| Narcoonowie           | 3.85      |\n| Nungeroo              | 5.86      |\n| Pelican               | 30.11.85  |\n| Pintari North         | 2.88      |\n| Spencer North         | 4.86      |\n| Spencer South         | 2.86      |\n| Spencer West          | 5.89      |\n| Strzelecki            | 12.82     |\n| Sturt/Sturt East      | 7.88      |\n| Taloola               | 7.88      |\n| Tantanna              | 7.88      |\n| Telopea               | 10.94     |\n\n| Tirrawarra | 3.83     |\n| ---------- | -------- |\n| Toolachee  | 01.07.87 |\n| Ulandi     | 6.85     |\n| Wancoocha  | 2.85     |\n| Woolkina   | 1.83     |\n| Yapeni     | 01.07.87 |\n\nG. AMADEUS BASIN\n\n| Column A      | Column B |\n| ------------- | -------- |\n| East Mereenie | 01.07.87 |\n| Mereenie      | 01.07.87 |\n\n4. Excise By-law No. 115 is repealed.","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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument replaces Excise By-law No.115 (s4) and updates the prescribed list of onshore fields and their recorded first commercial production dates (s3). The change is narrow and technical: it modifies which specific fields are treated as 'onshore' for the Excise Tariff Act 1921 and the effective date for the by-law (s2)."},"complexity_factors":["Simple legal effect: purely prescriptive list creating a statutory classification (s3).","Cross-reference required to the Excise Tariff Act 1921 to determine concrete tax/obligation consequences (s3).","Administrative burden from managing and applying the list to operators and transactions (operators must track classification and production dates).","Repeal and replacement of a prior by-law requires transitional compliance and record updates (s4).","Numerous entries and inconsistent date formatting in the schedule increase interpretation and data-entry risk when implementing the list."],"plain_english_summary":"This by-law (Excise By-law No. 127) lists named oil and gas fields and records each field’s first commercial production date, and declares those fields to be “onshore fields” for the Excise Tariff Act 1921 (s3). That formal classification determines which excise rules apply to the field operators, affects who pays excise and what administrative compliance is required; it takes effect 31 January 1998 and repeals By-law No.115 (ss2,4)."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This by-law performs exactly the function it was designed for: prescribing specific onshore oil and gas fields for excise purposes. It is a straightforward administrative list that matches its original intent under section 165 of the Excise Act 1901."},"complexity_factors":["Simple tabular structure listing 200+ named fields with corresponding dates","No conditional logic or nested exceptions - just a straightforward prescription list","Single operative provision (section 3) with seven subparagraphs (A-G) organized by geographic basin","Minimal cross-referencing - only refers to definition in Excise Tariff Act 1921 and repeals one previous by-law","No defined terms within the instrument itself - relies entirely on external statutory definitions","Straightforward commencement and citation provisions"],"plain_english_summary":"This by-law sets the official list of Australian oil and gas fields treated as “onshore” for excise tax purposes and records each field’s first commercial production date, replacing the 1998 instrument. It determines which producers and consignments fall under excise rules, affecting oil and gas companies, the ATO/Border Force, and anyone liable for excise on crude oil and condensate—thereby shaping tax liability across multiple basins in WA, QLD, SA and the NT."}},"importantCases":[],"_links":{"self":"/api/acts/excise-by-law-no-127","history":"/api/acts/excise-by-law-no-127/history","analysis":"/api/acts/excise-by-law-no-127/analysis","conflicts":"/api/acts/excise-by-law-no-127/conflicts","importantCases":"/api/acts/excise-by-law-no-127/important-cases","documents":"/api/acts/excise-by-law-no-127/documents"}}