{"id":"F2018L01330","name":"Excise Tariff (Fields) Guidelines 2018","slug":"excise-tariff-fields-guidelines-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":439783,"registerId":"F2018L01330-fast-fetch-1775955671496","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff (Fields) Guidelines 2018","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nExcise Tariff (Fields) Guidelines 2018\n\nI, Matthew Canavan, Minister for Resources and Northern Australia, make the following Guidelines.\n\nDated  20 September 2018\n\nMatthew Canavan\n\nMinister for Resources and Northern Australia\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Definition of field\n\nSchedule 1—Repeals\n\nExcise Tariff (Fields) Guidelines\n\n \n\n \n\n \n\n1  Name\n\n  This instrument is the Excise Tariff (Fields) Guidelines 2018.\n\n2  Commencement\n\n  This instrument commences the day after this instrument is registered.\n\n3  Authority\n\n  This instrument is made under section 3A of the Excise Tariff Act 1921.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in subsection 3(1) of the Act, including the following:\n\n(a) CEO;\n\n(b) exempt offshore field;\n\n(c) onshore field.\n\n  In this instrument:\n\nAct means the Excise Tariff Act 1921.\n\nreservoir means a porous and permeable underground formation containing an individual and separate natural accumulation of producible hydrocarbons (whether oil or gas, or both) that is:\n\n (a) confined by impermeable rock or water barriers; and\n\n (b) characterised by a single natural pressure system.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  Definition of field\n\n (1) In making By-laws prescribing a field for the purposes of the definition of onshore field or exempt offshore field in subsection 3(1) of the Act, the CEO must take into account that, for any of those purposes, field means an area overlying:\n\n (a) a single reservoir; or\n\n (b) two or more reservoirs, all grouped on, or related to, the same individual geological structure and/or stratigraphic condition.\n\n (2) For the purposes of paragraph (1)(b) of this section, 2 or more reservoirs may be within one field despite being separated:\n\n (a) vertically by intervening impervious strata; and/or\n\n (b) laterally by local geological barriers.\n\n (3) For the purposes of paragraph (1)(b) of this section:\n\n (a) reservoirs do not belong to the same field if:\n\n (i) they are located in separate culminations of one gross geological structure or in widely separated locations of the same stratigraphic trap situation; and\n\n (ii) the horizontal separation of the areas overlying the productive reservoirs exceeds 1 kilometre; and\n\n (b) 2 or more reservoirs that occur in, or are related to, different geological structures and/or stratigraphic conditions, belong to the same field if the reservoirs:\n\n (i) are vertically above the other; and\n\n (ii) overlap in horizontal extent.\n\n\n\n\nSchedule 1—Repeals\n\nExcise Tariff (Fields) Guidelines\n\n1  The whole of the instrument\n\nRepeal the instrument\n\n \n\n \n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope: providing technical guidance to the ATO Commissioner on defining petroleum fields for excise purposes. It does not expand beyond this specific administrative function."},"complexity_factors":["Technical geological terminology requiring specialist knowledge (reservoirs, stratigraphic conditions, impervious strata, culminations)","Nested conditional logic in section 6 with multiple paragraphs, sub-paragraphs, and cross-references between (1)(b), (2), and (3)","Exception to exception structure: paragraph (3)(b) creates an exception to the general rule in (3)(a) about horizontal separation","Cross-reference to parent Act (Excise Tariff Act 1921) for key definitions including 'CEO', 'exempt offshore field', and 'onshore field'","Relatively short length (approximately 2 pages) but dense technical content"],"plain_english_summary":"This instrument gives the ATO updated technical rules for what counts as an oil or gas “field” for excise purposes, replacing 2018 guidance. It affects oil and gas companies, the Commissioner, and anyone paying petroleum excise because the field definition can change tax treatment.\n\nIn short: single reservoirs are fields; multiple connected reservoirs can be treated as one; reservoirs separated by over 1 km are generally separate; vertically stacked, overlapping reservoirs count as one field."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"This instrument replaces the earlier Excise Tariff (Fields) Guidelines (Schedule 1) and supplies a new, detailed definition of 'field' (s.6) and 'reservoir' (s.4) for use when the CEO makes by‑laws under the Excise Tariff Act (s.3A). Practically, it clarifies when separate reservoirs are treated as one field (including the 1 km horizontal separation rule in s.6(3)(a)(ii)), and confirms the CEO as the administrative decision‑maker; it adjusts the guidance framework rather than changing the Act’s statutory text."},"complexity_factors":["Technical geological definitions: introduces a specific definition of 'reservoir' involving porous/permeable formations, confinement and a single natural pressure system (s.4).","Aggregation rules: allows grouping of multiple reservoirs into one field when 'grouped on, or related to, the same individual geological structure and/or stratigraphic condition' (s.6(1)(b)), requiring geological analysis.","Separation tests and bright‑line metric: supplies exceptions where reservoirs do not belong to the same field if horizontal separation of productive areas exceeds 1 kilometre (s.6(3)(a)(ii)), creating a measurable but technically sensitive threshold.","Vertical and lateral separation allowances: permits fields to include reservoirs separated by impervious strata or local geological barriers (s.6(2)), increasing interpretive complexity.","Decision‑maker discretion: tasks the CEO with taking these criteria into account when making by‑laws prescribing a field, introducing administrative judgment (s.6(1); Authority under s.3A of the Act, s.3).","Interaction with existing Act definitions: relies on terms and by‑laws under subsection 3(1) of the Excise Tariff Act 1921, requiring cross‑reference and legal interpretation (s.4 note).","Repeal and replacement: repeals the prior Excise Tariff (Fields) Guidelines (Schedule 1), so stakeholders must compare old and new criteria to assess change (Schedule 1).","Compliance burden and evidentiary need: operators may need to provide geological evidence and measurements to support field boundaries for excise classification (s.6)."],"plain_english_summary":"This instrument sets rules for what counts as a “field” under the Excise Tariff Act so the CEO can make by‑laws classifying onshore and exempt offshore fields. It defines “reservoir” and when multiple reservoirs are to be treated as a single field, and it repeals the earlier Fields Guidelines.\n\nIt affects petroleum operators and the excise administrator because field classification determines whether excise rules for onshore or exempt offshore fields apply, so operators may need to demonstrate field boundaries to the CEO."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-fields-guidelines-2018","history":"/api/acts/excise-tariff-fields-guidelines-2018/history","analysis":"/api/acts/excise-tariff-fields-guidelines-2018/analysis","conflicts":"/api/acts/excise-tariff-fields-guidelines-2018/conflicts","importantCases":"/api/acts/excise-tariff-fields-guidelines-2018/important-cases","documents":"/api/acts/excise-tariff-fields-guidelines-2018/documents"}}