1. Name of instrument
1. Name of instrument
1. Name of instrument
This instrument is the Excise By-Law No. 114 (Amendment) (No. 1) 2022.
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Commonwealth legislation
This by-law adds six named offshore fields to the Excise Tariff Act 1921’s definition of “exempt offshore field” and sets an effective date for each. Operators of those fields will have production treated as excise-exempt from the stated dates, affecting excise liability, past-period tax positions and record-keeping; the Commonwealth’s excise receipts and administrative registers are also affected.
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Direct links to the current provisions in Excise By-Law No. 114 (Amendment) (No. 1) 2022.
This instrument is the Excise By-Law No. 114 (Amendment) (No. 1) 2022.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
This by-law does not revoke any other by-law.
Excise By-Law No. 114 is amended as set out in this section.
(a) Omit the second paragraph, substitute:
Fields
(b) Omit the third paragraph, substitute:
Application of paragraph 2
(a) in respect of Cossack and Wanaea – 15 November 1995;
(b) in respect of Lambert/Hermes – 20 October 1997;
(c) in respect of Legendre/Legendre South – 30 April 2001;
(d) in respect of Angel – 2 October 2008;
(e) in respect of Tidepole – 1 November 2016.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the Excise By-Law No. 114 (Amendment) (No. 1) 2022.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
This by-law does not revoke any other by-law.
Excise By-Law No. 114 is amended as set out in this section.
(a) Omit the second paragraph, substitute:
Fields
(b) Omit the third paragraph, substitute:
Application of paragraph 2
(a) in respect of Cossack and Wanaea – 15 November 1995;
(b) in respect of Lambert/Hermes – 20 October 1997;
(c) in respect of Legendre/Legendre South – 30 April 2001;
(d) in respect of Angel – 2 October 2008;
(e) in respect of Tidepole – 1 November 2016.