Commonwealth legislation

Excise By-Law - Condensate

In ForceCTH

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

3/10 complexity

What this does: This by‑law treats 'condensate' used in the recovery or production of goods within Tariff items 20 and 21 as falling under Excise Tariff subitem 21.1, so such condensate is subject to the tariff classification and associated excise treatment (s.5). Who is affected and why it matters: Producers and processors using condensate for those activities face excise classification and related compliance; the instrument commences on registration (s.2), applies to condensate produced after commencement (s.4), and replaces the 2008 by‑law (s.3).

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Current sections

Direct links to the current provisions in Excise By-Law - Condensate.

Excise By-Law - Condensate

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Legislative Instrument

Excise By-Law - Condensate

I, Timothy Dyce, Deputy Commissioner of Taxation, make this By-law under section 165 of the Excise Act 1901.

Timothy Dyce

Deputy Commissioner of Taxation

Dated: 01 March 2019

Name of instrument

This instrument is Excise By-Law - Condensate.

2. Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

3. Revoking Previous instrument

This instrument repeals and replaces Excise By-Law 155 (F2008L04515), registered on 27 November 2008.

4. Application

This instrument applies to condensate produced on or after the date of commencement. Condensate has the meaning given by subsection 4(1) of the Excise Act 1901.

5. By-Law

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.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

meta-content-style-type: text/css meta-content-type: application/xhtml+xml; charset=utf-8 meta-generator: Aspose.Words for .NET 20.2 title: DRAFT A New Tax System (Goods and Services Tax) Recipient Created Tax Invoice Instrument RCTI 2005/1

?xml version="1.0" encoding="utf-8" standalone="no"?>

Legislative Instrument

Excise By-Law - Condensate

I, Timothy Dyce, Deputy Commissioner of Taxation, make this By-law under section 165 of the Excise Act 1901.

Timothy Dyce

Deputy Commissioner of Taxation

Dated: 01 March 2019

Name of instrument

This instrument is Excise By-Law - Condensate.

2. Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

3. Revoking Previous instrument

This instrument repeals and replaces Excise By-Law 155 (F2008L04515), registered on 27 November 2008.

4. Application

This instrument applies to condensate produced on or after the date of commencement. Condensate has the meaning given by subsection 4(1) of the Excise Act 1901.

5. By-Law

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.