{"id":"F2008L04515","name":"Excise By-Law No. 155","slug":"excise-by-law-no-155","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":76562,"registerId":"commonwealth-F2008L04515-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Citation","sectionType":"division","heading":"Citation","content":"### Citation\n\n1.  This by-law may be cited as Excise By-Law No. 155.","sortOrder":0},{"sectionNumber":"Legislative instrument","sectionType":"division","heading":"Legislative instrument","content":"### Legislative instrument\n\n2. This by-law is a legislative instrument for the purposes of the Legislative Instruments Act 2003.","sortOrder":1},{"sectionNumber":"Commencement","sectionType":"division","heading":"Commencement","content":"### Commencement\n\n3. This by-law takes effect on and from midnight (by legal time in the Australian Capital Territory) on 13 May 2008.\n\nNote: Subparagraph 168(b)(i) of that Act provides that a By-Law will take effect, or be deemed to have taken affect from a date specified by the By-Law.","sortOrder":2},{"sectionNumber":"By-Law does not revoke any other By-Law","sectionType":"division","heading":"By-Law does not revoke any other By-Law","content":"### By-Law does not revoke any other By-Law\n\n4. This by-law does not revoke any other Excise By-Law.","sortOrder":3},{"sectionNumber":"Application","sectionType":"division","heading":"Application","content":"### Application\n\n5. Subitem 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\nDated this Twenty sixth day of November 2008\n\n![](image.001.png)\n\nTimothy Dyce\n\nDeputy Commissioner and Delegate of the Commissioner of Taxation","sortOrder":4}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1952},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law performs a precise, technical function exactly as described in section 5: extending the application of subitem 21.1 to condensate used in specific manufacturing processes. There is no evidence of scope expansion beyond this specific excise classification issue."},"complexity_factors":["Cross-references to external legislation (Excise Tariff Act 1921, subitem 21.1 and items 20/21)","Technical industry terminology ('condensate', 'recovery' in the petroleum sense)","Extremely short length (only one substantive operative provision)","No defined terms, exceptions, or conditional logic"],"plain_english_summary":"**What this does:** This by-law determines how excise duty (a tax on fuel and alcohol) applies to **condensate**—a light liquid hydrocarbon similar to crude oil—when it's used to manufacture or recover other petroleum products.\n\n**Who it affects:** Companies that use condensate as an input to produce goods like petrol or diesel (classified under items 20 and 21 of the Excise Tariff Act).\n\n**What it means:** When condensate is used to **recover** (extract) or **produce** (manufacture) petroleum products, it falls under **subitem 21.1** of the Excise Tariff Act. This classification determines the specific excise duty rate that applies to that condensate.\n\n**Why it matters:** It closes a potential loophole by ensuring condensate used as a manufacturing feedstock receives consistent tax treatment, rather than being classified differently depending on whether it's used for recovery or production processes."}},"importantCases":[],"_links":{"self":"/api/acts/excise-by-law-no-155","history":"/api/acts/excise-by-law-no-155/history","analysis":"/api/acts/excise-by-law-no-155/analysis","conflicts":"/api/acts/excise-by-law-no-155/conflicts","importantCases":"/api/acts/excise-by-law-no-155/important-cases","documents":"/api/acts/excise-by-law-no-155/documents"}}