{"id":"F2006B11680","name":"Excise By-law No. 75","slug":"excise-by-law-no-75","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57689,"registerId":"commonwealth-F2006B11680-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise By-law No. 75","content":"![](image.001.png)\n\nExcise By-Law No. 75\n\nas amended\n\nmade under section 165 of the\n\nExcise Act 1901\n\nThis compilation was prepared on 18 March 2009 taking into account amendments up to and including Excise By-Law (Amendment) 2009 (No. 2).\n\nPrepared by the Goods and Services Tax and Excise Centre of Expertise\n\nAustralian Taxation Office, Adelaide.\n\n \nExcise By-Law No. 75\n\nName of by-law (see Note 1)\n\n1. This by-law is the Excise By-Law No. 75.\n\nApplication\n\n2. Subitem 20.1 applies to stabilised crude petroleum oil for use in the recovery or production or recovery and production of goods falling within item 20 and item 21.\n\n \n\n> Notes to the Excise By-Law No. 75\n\n> Note 1\n\n> Note: Excise By-Law No. 75 (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. 75 | 19 Aug 1975 (see Gazette 1975, No. S 163) (F2006B11680) | 19 Aug 1975 |\n| Amendment of Departmental By-Law | 22 May 1984 (see Gazette 1984, No. G19) | 22 May 1984 |\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) 2006 (No. 1) | 30 Jun 2006 (F2006L02160) | 1 Jul 2006 |\n| Excise By-Law (Amendment) 2009 (No. 2) | 5 Aug 2009 (F2009L03011) | 5 Aug 2009 |\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 = repealed rs. = repealed and substituted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

Reference subheading

rep. (F2006L02160)

Paragraph 1

rs. (F2009L03011)

Paragraph 2

am. (Govt Gazette No. GN19 of 22/5/84)

am. (F2006B11681)

am. (F2006L02160)

rs. (F2009L03011)

Paragraph 3

rep. (Govt Gazette No. GN19 of 22/5/84)

\n```","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The by-law has been amended several times (1984, 1998, 2006, 2009). Paragraphs were repealed and substituted (notably paragraph 1 in 2009) and paragraph 2 amended/replaced across instruments, resulting in the current explicit application of subitem 20.1 to stabilised crude petroleum oil used in recovery or production of goods in items 20 and 21."},"complexity_factors":["Very short text with a single operative sentence, reducing intrinsic drafting complexity.","Cross-reference to the Excise Act 1901 (s.165) creates legal dependency on enabling legislation.","Relies on external schedules/items (item 20 and item 21) for scope, requiring look-up of other instrument language.","Terminology ambiguity risk (eg. definition and boundaries of “stabilised crude petroleum oil”) imposes interpretive burden on taxpayers and administrators.","Amendment history (1975–2009) requires checking prior instruments for historical scope and transitional rules.","Compliance burden is procedural (classification, reporting) rather than operational, but still requires recordkeeping and possible administrative rulings."],"plain_english_summary":"This by-law applies excise subitem 20.1 to “stabilised crude petroleum oil” when that oil is used in the recovery or production (or both) of goods covered by items 20 and 21. It operates under section 165 of the Excise Act 1901 and therefore affects businesses that supply, handle or use such stabilised crude in those activities. Mechanically, it changes which oil falls within excise treatment and creates classification, reporting and compliance obligations tied to the item definitions."},"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 1975. The amendments shown (1984, 1998, 2006, 2009) appear to be minor technical updates and rewrites of the drafting language rather than expansions of scope. Paragraph 3 was repealed in 1984, actually narrowing the instrument. The core function—excise exemption for stabilised crude petroleum oil used in manufacturing—has not changed."},"complexity_factors":["Extremely short substantive content: only 2 operative paragraphs","No defined terms section","No cross-references to other legislation beyond the enabling Act (Excise Act 1901)","Single, straightforward condition: use must be for recovery/production of goods in items 20 and 21","No exceptions, nested conditions, or procedural requirements","Historical amendment table adds bulk but doesn't affect operative complexity"],"plain_english_summary":"This by‑law exempts stabilised crude petroleum oil from excise when it is used to make or recover specified petroleum products, allowing refineries and fuel manufacturers to use that crude without paying excise on the input. \n\nBy preventing double taxation and ensuring excise is charged only on the final fuel products, it helps keep domestic fuel prices lower and maintains Australian refiners’ competitiveness with importers."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/excise-by-law-no-75","history":"/api/acts/excise-by-law-no-75/history","analysis":"/api/acts/excise-by-law-no-75/analysis","conflicts":"/api/acts/excise-by-law-no-75/conflicts","importantCases":"/api/acts/excise-by-law-no-75/important-cases","documents":"/api/acts/excise-by-law-no-75/documents"}}