{"id":"F2025L00038","name":"Legislation (Deferral of Sunsetting—Excise Regulation) Certificate 2025","slug":"legislation-deferral-of-sunsetting-excise-regulation-certificate-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442709,"registerId":"F2025L00038-fast-fetch-1775957665086","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Legislation (Deferral of Sunsetting—Excise Regulation) Certificate 2025","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\nLegislation (Deferral of Sunsetting—Excise Regulation) Certificate 2025\n\nI, Mark Dreyfus KC, Attorney‑General, make the following certificate.\n\nDated 13 January 2025\n\nMark Dreyfus KC\n\nAttorney‑General\n\n \n\n \n\n \n\n \n\nContents\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Deferral of sunsetting\n\n5 Repeal of this instrument\n\n \n\n1  Name\n\n  This instrument is the Legislation (Deferral of Sunsetting—Excise Regulation) Certificate 2025.\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 The day after this instrument is registered. 25 January 2025\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 paragraph 51(1)(c) of the Legislation Act 2003.\n\n4  Deferral of sunsetting\n\n  The Excise Regulation 2015, for which the sunsetting day is 1 April 2025, is repealed by section 51 of the Legislation Act 2003 on 1 April 2027.\n\n5  Repeal of this instrument\n\n  This instrument is repealed at the start of 2 April 2027.\n","sortOrder":0}],"analysis":{"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 instrument performs exactly the narrow, technical function it was designed for — deferring a sunset date. There is no scope creep or expansion beyond the original purpose of the Legislation Act 2003's deferral power."},"complexity_factors":["Very short instrument (5 sections, ~250 words)","Only 1 substantive provision (section 4) with a straightforward date change","No defined terms section","Single cross-reference to the Legislation Act 2003 (paragraph 51(1)(c))","No conditional logic, exceptions, or nested provisions","Self-repealing mechanism (section 5) is automatic and unambiguous"],"plain_english_summary":"This certificate delays the automatic expiry of the Excise Regulation 2015 from 1 April 2025 to 1 April 2027, using powers in the Legislation Act 2003. It affects businesses that pay excise, agencies that administer excise, and anyone relying on the regulation, preventing a legal gap while the government reviews and remakes the rules; the certificate itself ends on 2 April 2027."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not change the substantive content, obligations or enforcement powers of the Excise Regulation 2015; it only postpones the regulation's repeal date from 1 April 2025 to 1 April 2027 (s4). The certificate merely extends the regulation's duration and preserves existing compliance duties until the new repeal date; the certificate itself is repealed on 2 April 2027 (s5)."},"complexity_factors":["Single, narrow substantive change: postpones repeal date of an existing regulation (s4).","Short instrument with clear commencement and repeal timings (s2, s5).","Made under paragraph 51(1)(c) of the Legislation Act 2003 — relies on statutory sunsetting mechanics (s3).","No new substantive obligations or regulatory definitions to interpret; primary effect is temporal continuity.","Practical complexity arises from temporal interaction with other legislative or administrative actions while the regulation remains in force."],"plain_english_summary":"This certificate, made by the Attorney‑General under the Legislation Act 2003, delays the repeal (sunsetting) of the Excise Regulation 2015 from 1 April 2025 to 1 April 2027 (see s4) and is itself repealed on 2 April 2027 (s5). \n\nMechanically, it keeps existing excise rules, obligations and enforcement in force for two more years, affecting businesses subject to excise and tax administrators: duties, reporting and penalties continue while policymakers retain discretion to amend or replace the regulation before 1 April 2027."}},"importantCases":[],"_links":{"self":"/api/acts/legislation-deferral-of-sunsetting-excise-regulation-certificate-2025","history":"/api/acts/legislation-deferral-of-sunsetting-excise-regulation-certificate-2025/history","analysis":"/api/acts/legislation-deferral-of-sunsetting-excise-regulation-certificate-2025/analysis","conflicts":"/api/acts/legislation-deferral-of-sunsetting-excise-regulation-certificate-2025/conflicts","importantCases":"/api/acts/legislation-deferral-of-sunsetting-excise-regulation-certificate-2025/important-cases","documents":"/api/acts/legislation-deferral-of-sunsetting-excise-regulation-certificate-2025/documents"}}