{"id":"F2007B00007","name":"Excise By-law No. 151","slug":"excise-by-law-no-151","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":138161,"registerId":"commonwealth-F2007B00007-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise By-law No. 151","content":"![](image.001.png)\n\nExcise By-Law No. 151\n\nas amended\n\nmade under section 165 of the\n\nExcise Act 1901\n\nThis compilation was prepared on 1 December 2008 taking into account amendments up to and including Excise By-Law (Amendment) 2004 No. 1.\n\nPrepared by the Goods and Services Tax and Excise Centre of Expertise\n\nAustralian Taxation Office, Adelaide.\n\n \nExcise By-Law No. 151\n\nCitation (see Note 1)\n\n1. This by-law may be cited as Excise By-Law No. 151.\n\nCommencement (see Note 1)\n\n2. This by-law shall take effect on and from the date of publication of this By-law in the Gazette.\n\n3. For the purposes of subsection 6D(1) of the Excise Tariff Act 1921, a 'prescribed intermediate production area' is an intermediate petroleum production area prescribed in paragraph A below.\n\nA. WESTERN AUSTRALIA\n\nCarnarvon Basin\n\n\\- the production areas in the Carnarvon Basin known as Lambert and Legendre/Legendre South.\n\n4. For the purposes of this By-law, the Excise Tariff Act 1921 means the Excise Tariff Act 1921, as amended or proposed to be altered.\n\n \n\n> Notes to the Excise By-Law No. 151\n\n> Note 1\n\n> Note: Excise By-Law No. 151 (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> Note: > Note: Table of Instruments\n\n| Title | Date of notification in Gazette or FRLI registration | Date ofcommencement |\n| ------------------------------------------------- | ---------------------------------------------------- | ------------------- |\n| Excise By-Law No. 151 (F2007B00007) | 16 Feb 2000 (see Gazette 2000, No. GN 6) | 16 Feb 2000 |\n| Excise By-Law (Amendment) 2004 No.1 (F2007B00008) | 25 Feb 2004 (see Gazette 2004, No. S 44) | 25 Feb 2004 |\n\n> Note: > Note: Table of Amendments\n\n```html\n

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted

Provision affected

How affected

Paragraph A

am. (F2007B00008)

\n```","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"Yes. Paragraph A (the list of prescribed intermediate production areas) was amended (see Table of Amendments) — the amendment (Excise By-Law (Amendment) 2004 No.1) modified the geographic listing to specify Lambert and Legendre/Legendre South in the Carnarvon Basin, thereby changing which sites fall within the by-law’s scope."},"complexity_factors":["Narrow, single substantive change: clause 3 prescribes the intermediate production area by naming two sites (Lambert and Legendre/Legendre South).","Cross-reference dependency: the by-law operates by reference to subsection 6D(1) of the Excise Tariff Act 1921, so legal effect depends on that external provision (clause 3).","Administrative mechanics only: contains standard formal clauses for citation and commencement (clauses 1–2) and a definition of the referenced Act (clause 4).","Limited geographic and sectoral scope: applies only to specified petroleum production areas in Western Australia, implicating petroleum producers and excise administration.","Low compliance burden but binding classification: affected parties must change or confirm excise treatment where eligibility turns on the prescribed area (clause 3).","Amendment history noted: Table of Instruments/Table of Amendments records an amendment to Paragraph A (amended by Excise By-Law (Amendment) 2004 No. 1)."],"plain_english_summary":"This by-law names specific petroleum production areas in Western Australia’s Carnarvon Basin (Lambert and Legendre/Legendre South) as “prescribed intermediate production areas” for the purposes of subsection 6D(1) of the Excise Tariff Act 1921. Mechanically, it changes which production sites attract the excise‑related treatment tied to that statutory definition, affecting petroleum producers, excise officers and tax administrators because it alters eligibility and administrative classification for excise purposes."},"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 legislation remains tightly scoped to its original purpose: prescribing specific petroleum production areas as 'intermediate' areas for excise purposes. It has not expanded beyond this narrow definitional role since its creation in 2000."},"complexity_factors":["Extremely short: only 4 operative paragraphs plus citation/commencement provisions","Single defined term in effect: 'prescribed intermediate production area' which simply points to a named list","No conditional logic, exceptions, or nested provisions","No cross-references to other legislation beyond the basic empowering provision (section 165 of Excise Act 1901) and the definition of the Excise Tariff Act 1921","Straightforward geographical prescription with no thresholds, calculations, or compliance requirements","Amendment history is simple: one amendment in 2004 updating the named fields"],"plain_english_summary":"This by-law lists specific offshore oil and gas fields in Western Australia’s Carnarvon Basin — notably Lambert and Legendre/Legendre South — that qualify as \"intermediate petroleum production areas\" for excise purposes. \n\nIt affects oil and gas companies operating those fields and the ATO by determining which sites attract the alternative excise treatment under the Excise Tariff Act 1921. It’s a location-definition, not a rate-setting instrument."}},"importantCases":[],"_links":{"self":"/api/acts/excise-by-law-no-151","history":"/api/acts/excise-by-law-no-151/history","analysis":"/api/acts/excise-by-law-no-151/analysis","conflicts":"/api/acts/excise-by-law-no-151/conflicts","importantCases":"/api/acts/excise-by-law-no-151/important-cases","documents":"/api/acts/excise-by-law-no-151/documents"}}