{"id":"F2022L00491","name":"Excise Tariff Regulations 2022","slug":"excise-tariff-regulations-2022","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441335,"registerId":"F2022L00491-fast-fetch-1775956654406","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Regulations 2022","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\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 Regulations 2022\n\nI, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.\n\nDated 31 March 2022\n\nDavid Hurley\n\nGovernor‑General\n\nBy His Excellency’s Command\n\nMichael Sukkar\n\nAssistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing\n\n \n\n \n\n \n\n \n\n \n\n \n\nContents\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Definitions\n\n5 Reservoirs included in the Rankin Trend\n\n1  Name\n\n  This instrument is the Excise Tariff Regulations 2022.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 July 2022. 1 July 2022\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under the Excise Tariff Act 1921.\n\n4  Definitions\n\n  In this instrument:\n\nthe Act means the Excise Tariff Act 1921.\n\n5  Reservoirs included in the Rankin Trend\n\n (1) For the purposes of paragraph 6CA(1B)(b) of the Act, the reservoirs, or groups of reservoirs, known as the following are specified:\n\n (a) Persephone;\n\n (b) Greater Western Flank‑2.\n\n (2) Paragraph (1)(a) applies on and after 30 July 2017.\n\n (3) Paragraph (1)(b) applies on and after 25 October 2018.\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":2,"scope_assessment":{"changed":false,"description":"This regulation performs exactly the narrow technical function it was designed for: specifying particular reservoirs for the purposes of the Rankin Trend provision in the Excise Tariff Act 1921. There is no scope creep."},"complexity_factors":["Extremely short: only 5 sections across 2 pages","Only 2 defined terms ('the Act' and implicit references to the reservoirs)","No cross-references beyond a single reference to section 6CA(1B)(b) of the Excise Tariff Act 1921","Simple conditional logic: only retrospective application dates for the two reservoirs","No exceptions, nested provisions, or elaborate machinery provisions"],"plain_english_summary":"This regulation designates two offshore oil and gas reservoirs — Persephone and Greater Western Flank‑2 (Woodside Energy) — as part of the Rankin Trend for Australia’s excise rules. \n\nIt confirms Persephone qualified from 30 July 2017 and Greater Western Flank‑2 from 25 October 2018, ensuring those reservoirs receive the intended offshore petroleum excise treatment and clarifying tax treatment for operators and the ATO."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The regulation specifies that Persephone and Greater Western Flank‑2 are included in the Rankin Trend for the purposes of paragraph 6CA(1B)(b) of the Excise Tariff Act 1921 and applies those specifications from earlier dates (see Reg 5(1)–(3)). By doing so it alters which reservoirs are treated as part of the Rankin Trend for the stated historical periods, changing the set of production subject to that provision's excise‑tariff treatment."},"complexity_factors":["Narrow, technical change limited to naming two reservoirs (Reg 5(1)); low textual volume reduces complexity.","Cross-reference to another statute (Excise Tariff Act 1921, paragraph 6CA(1B)(b)) requires legal interpretation beyond this instrument.","Retrospective application dates (Reg 5(2)–(3)) increase administrative complexity: producers and revenue authorities may need to amend past assessments and records.","Commencement mechanics (Reg 2(1)) create a distinction between the instrument's formal start date (1 July 2022) and its operative effect for specified reservoirs.","Compliance burden concentrated on a small set of entities (excise-paying producers supplying from the named reservoirs), requiring source-of-production identification and possible adjustments to excise calculations.","Limited delegated discretion in the instrument itself; operational discretion remains with administrators implementing the Excise Tariff Act (Reg 3 provides authority)."],"plain_english_summary":"This instrument declares two reservoirs—Persephone and Greater Western Flank‑2—as part of the Rankin Trend for the purposes of paragraph 6CA(1B)(b) of the Excise Tariff Act 1921. It applies from 30 July 2017 (Persephone) and 25 October 2018 (Greater Western Flank‑2).\n\nThe designation changes how excise tariff rules apply to production from those reservoirs, so excise-paying producers and tax authorities must treat production from those fields according to the specified provision."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-regulations-2022","history":"/api/acts/excise-tariff-regulations-2022/history","analysis":"/api/acts/excise-tariff-regulations-2022/analysis","conflicts":"/api/acts/excise-tariff-regulations-2022/conflicts","importantCases":"/api/acts/excise-tariff-regulations-2022/important-cases","documents":"/api/acts/excise-tariff-regulations-2022/documents"}}