Citation
Citation
Citation
- This by-law may be cited as Excise By-Law No. 155.
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
What this does: This by-law determines how excise duty (a tax on fuel and alcohol) applies to condensate—a light liquid hydrocarbon similar to crude oil—when it's used to manufacture or recover other petroleum products.
Who it affects: Companies that use condensate as an input to produce goods like petrol or diesel (classified under items 20 and 21 of the Excise Tariff Act).
What it means: When condensate is used to recover (extract) or produce (manufacture) petroleum products, it falls under subitem 21.1 of the Excise Tariff Act. This classification determines the specific excise duty rate that applies to that condensate.
Why it matters: It closes a potential loophole by ensuring condensate used as a manufacturing feedstock receives consistent tax treatment, rather than being classified differently depending on whether it's used for recovery or production processes.
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Direct links to the current provisions in Excise By-Law No. 155.
Note: Subparagraph 168(b)(i) of that Act provides that a By-Law will take effect, or be deemed to have taken affect from a date specified by the By-Law.
Dated this Twenty sixth day of November 2008
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Timothy Dyce
Deputy Commissioner and Delegate of the Commissioner of Taxation
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Note: Subparagraph 168(b)(i) of that Act provides that a By-Law will take effect, or be deemed to have taken affect from a date specified by the By-Law.
Dated this Twenty sixth day of November 2008
Timothy Dyce
Deputy Commissioner and Delegate of the Commissioner of Taxation