Petroleum Excise (Prices) Regulations 1988

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Petroleum Excise (Prices) Regulations 1988

Statutory Rules 1988 No. 22 as amended

made under the

Petroleum Excise (Prices) Act 1987

This compilation was prepared on 2 December 2008
taking into account amendments up to SLI 2008 No. 241

Prepared by the Office of Legislative Drafting,
Attorney‑General’s Department, Canberra

Contents

1 Name of Regulations [see Note 1]

2 Interpretation

2A Oil producing regions and VOLWARE commencement dates — crude petroleum oil

3 Oil producing regions and VOLWARE commencement dates — condensate

4 Transactions entered into: prescribed information

5 Transaction prices: manner of calculating

5A Transaction prices for condensate: manner of calculating

6 Transport costs

7 Conversion into Australian dollars of amounts expressed in foreign currency

Schedule 1 Oil producing regions, production areas and VOLWARE commencement dates — crude petroleum oil

Schedule 2 Oil producing regions, production areas and VOLWARE commencement dates — condensate

Notes

1 Name of Regulations [see Note 1]

These Regulations are the Petroleum Excise (Prices) Regulations 1988.

2 Interpretation

(1) In these regulations, unless the contrary intention appears:

acquisition, in relation to an amount of input tax credit, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

condensate producer means an oil producer as defined in subsection 4 (1) of the Act, as modified in accordance with subsection 5A (3) of the Act.

due date, in relation to payment of the sale price under a contract:

(a) where a period is provided under the contract within which that payment is to be made — means the date of the last day of that period; or

(b) in any other case — means the date identified under the contract for that payment.

effective credit day, in relation to a transaction comprising the sale under a contract of a quantity of crude petroleum oil or condensate, means the day immediately preceding any period allowed under the contract for payment of the sale price.

f.o.b. contract means a contract for the sale of a quantity of crude petroleum oil by the oil producer, or condensate by the condensate producer, under which:

(a) the oil or condensate is to be loaded on a ship or ships; and

(b) the producer bears none of the costs of the following:

(i) freight;

(ii) insurance;

(iii) demurrage at the port of destination;

(iv) lighterage at the port of destination;

(v) wharfage at the port of destination;

(vi) heating of the oil or condensate;

(vii) bunkers;

in relation to the transport of that oil or condensate to the purchaser after the oil or condensate is loaded.

GST has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

input tax credit has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

maximum indicator interest rate, in relation to a day, means the higher or the highest, as the case may be, of the range of rates of interest per annum current on that day quoted by the Reserve Bank, on the basis of reports by each bank regarded by the Reserve Bank as a major trading bank operating in Australia in respect of overdrafts of $100,000 or more.

Reserve Bank mid‑rate, in relation to a foreign currency on a day, is the rate, expressed as an amount in that currency that is equivalent to the Australian dollar, quoted by the Reserve Bank as at 4 p.m. Eastern Standard Time, or Eastern Summer Time, as the case may be, on that day.

sale price:

(a) in relation to a contract for the sale of a quantity of crude petroleum oil by an oil producer, means the total amount payable to the producer under that contract for that quantity of oil; and

(b) in relation to a contract for the sale of a quantity of condensate by a condensate producer, means the total amount payable to the producer under that contract for that quantity of condensate.

supply, in relation to an amount of GST payable, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

the Act means the Petroleum Excise (Prices) Act 1987.

(2) For the purposes of these regulations, 2 or more persons shall be regarded as associates of each other if they would be deemed to be associates of each other in accordance with paragraph 1 (k) of Schedule 1 to the Petroleum Revenue Act 1985 if that paragraph applied to them.

(3) In these regulations, unless the contrary intention appears:

(a) a reference to the number of credit days allowed under a contract for the sale of crude petroleum oil, or for the sale of condensate, oil is a reference to the duration, expressed as a number of days, of any period within which payment of the sale price is to be made under the contract;

(b) a reference to credit days allowed under such a contract that exceed or do not exceed a specified number is a reference to such a period the duration of which exceeds or does not exceed the specified number of days;

whether or not the duration of that period is expressed in the contract in terms of days.

(4) In these regulations, unless the contrary intention appears, a reference to the delivery of oil or condensate by pipeline is a reference to the loading of oil or condensate into a pipeline otherwise than for the purpose of loading on a ship.

2A Oil producing regions and VOLWARE commencement dates — crude petroleum oil

(1) For the definitions of oil producing region and production area in subsection 4 (1) of the Act:

(a) if 1 production area is mentioned in column 3 of an item in Schedule 1 — that production area is the oil producing region mentioned in column 2 of the item; and

(b) if more than 1 production area is mentioned in column 3 of an item in Schedule 1 — those production areas, together, are the oil producing region mentioned in column 2 of the item.

(2) For the purposes of the definition of VOLWARE commencement date in subsection 4 (1) of the Act, the date specified in column 4 of an item in Schedule 1 is the VOLWARE commencement date in relation to excisable crude petroleum oil obtained from the oil producing region specified in column 2 of that item.

3 Oil producing regions and VOLWARE commencement dates — condensate

(1) For the definitions of oil producing region and production area in subsection 4 (1) of the Act:

(a) if 1 production area is mentioned in column 3 of an item in Schedule 2, that production area is the oil producing region mentioned in column 2 of the item; and

(b) if more than 1 production area is mentioned in column 3 of an item in Schedule 2, those production areas, together, are the oil producing region mentioned in column 2 of the item.

(2) Two or more oil producing regions may have the same name, based on being composed of different production areas.

(3) For the definition of VOLWARE commencement date in subsection 4 (1) of the Act, as modified in accordance with section 5A of the Act, the date specified in column 4 of an item in Schedule 2 is the VOLWARE commencement date in relation to excisable condensate obtained from the oil producing region specified in column 2 of that item.

4 Transactions entered into: prescribed information

(1) For subsection 6 (1) of the Act, the following information must be given to the Minister in respect of each transaction concerning excisable crude petroleum oil or excisable condensate that has been entered for home consumption in a month and was not produced from a limited production area:

(a) whether the producer and the other party or parties to the transaction, or the producer and any of the parties to the transaction, are associates of each other;

(b) whether under the transaction the oil or condensate is to be loaded on a ship or ships or delivered by pipeline;

(c) where under the transaction all or part of that oil or condensate is loaded on a ship under a contract:

(i) the name of the producer;

(ii) the date of the contract;

(iii) the number of the contract, or the shipment number, allocated by the producer;

(iv) the purchaser’s name;

(v) whether the sale is a domestic sale or an export sale;

(vi) where the contract so specifies — the destination of the oil or condensate;

(vii) the name of the ship;

(viii) the number of the bill of lading relating to the oil or condensate;

(ix) the date of entry of the oil or condensate for home consumption;

(x) the quantity of the oil or condensate loaded on the ship (expressed as an amount of kilolitres and as an equivalent amount of barrels);

(xi) where the contract is not an f.o.b. contract or any other contract under which the quantity of oil or condensate sold is the quantity of oil or condensate loaded on the ship — the quantity of the oil or condensate delivered under the contract (expressed as an amount of kilolitres or as an equivalent amount of barrels);

(xii) whether the contract is an f.o.b. contract;

(xiii) the price per kilolitre or per barrel for the oil or condensate;

(xiiiA) if the price given under subparagraph (xiii) includes an amount of GST payable on the supply to which that price relates:

(A) the amount of GST; and

(B) the amount (less GST) payable for the supply;

Note The amount (less GST) payable for the supply will be an amount equal to the difference between the price and the amount of GST.

(xiv) the due date for payment of the sale price under the contract;

(xv) the currency in which payment of the sale price is to be effected (in this paragraph called the currency of payment);

(xvi) where the currency of payment is not Australian dollars — the Reserve Bank mid‑rate for the currency of payment as quoted by the Reserve Bank for the due date for payment of the sale price or, if that rate is not quoted for that date, the Reserve Bank mid‑rate for the currency of payment for the last day, preceding that date, for which that rate is so quoted;

(xvii) where the currency of payment is not Australian dollars — the sale price under the contract (expressed as an amount of that currency and as an equivalent amount of Australian dollars);

(xviiA) where the currency of payment is not Australian dollars and the sale price under the contract includes an amount of GST payable on the supply to which that price relates:

(A) the amount of GST; and

(B) the amount (less GST) payable for the supply;

expressed as amounts of that currency and as equivalent amounts of Australian dollars;

Note The amount (less GST) payable for the supply will be an amount equal to the difference between the sale price and the amount of GST.

(xviii) the date of the effective credit day;

(xix) the number of credit days allowed; and

(xx) the maximum indicator interest rate quoted by the Reserve Bank for the date of entry for home consumption of the oil or condensate or, if that rate is not quoted for that date, the maximum indicator interest rate for the last day, preceding that date, for which that rate is so quoted;

(d) where all or part of that oil or condensate is loaded on a ship under a contract other than an f.o.b. contract — the value applicable under paragraph 6 (1) (b) to each type of cost, referred to in a subparagraph of paragraph 6 (1) (a), incurred by the producer under that contract together with sufficient particulars to enable the nature of that cost to be readily identified;

(da) if a value given under paragraph (d) is an amount mentioned in subparagraph 6 (1) (b) (ii) and the producer is entitled to an amount of input tax credit for the acquisition to which that value relates:

(i) the amount of input tax credit; and

(ii) the amount (less the input tax credit) incurred by the producer for the acquisition; and

(iii) a statement identifying the cost to which those amounts relate;

Note The amount (less the input tax credit) incurred by the producer for the acquisition will be an amount equal to the difference between the value of the cost and the amount of input tax credit.

(e) in a case where particulars of 2 or more types of cost are given in accordance with paragraph (d) — the total of those costs;

(ea) if a total is given under paragraph (e) and the producer is entitled to an amount, or amounts, of input tax credit for the acquisitions to which that total relates:

(i) the amount of the total input tax credit; and

(ii) the total amount (less the total input tax credit) incurred by the producer for those acquisitions;

Note The total amount (less the total input tax credit) incurred by the producer for those acquisitions will be an amount equal to the difference between the total given under para (e) and the amount of the total input tax credit.

(f) where all or part of that oil or condensate is delivered by pipeline under a contract:

(i) the name of the producer;

(ii) the date of the contract;

(iii) the number of the contract allocated by the producer;

(iv) the purchaser’s name;

(v) date of entry of the oil or condensate for home consumption;

(vi) the quantity of the oil or condensate (expressed as an amount of kilolitres and as an equivalent amount of barrels);

(vii) the price per kilolitre or per barrel for the oil or condensate;

(viiA) if the price given under subparagraph (vii) includes an amount of GST payable on the supply to which that price relates:

(A) the amount of GST; and

(B) the amount (less GST) payable for the supply;

Note The amount (less GST) payable for the supply will be an amount equal to the difference between the price and the amount of GST.

(viii) the due date for payment of the sale price under the contract;

(ix) the currency in which payment of the sale price is to be effected (in this paragraph called the currency of payment);

(x) where the currency of payment is not Australian dollars — the Reserve Bank mid‑rate for the currency of payment as quoted by the Reserve Bank for the due date for payment of the sale price or, if that rate is not quoted for that date, the Reserve Bank mid‑rate for the currency of payment for the last day, preceding that date, for which that rate is so quoted;

(xi) where the currency of payment is not Australian dollars — the sale price under the contract (expressed as an amount of that currency and as an equivalent amount of Australian dollars);

(xiA) where the currency of payment is not Australian dollars and the sale price under the contract includes an amount of GST payable on the supply to which that price relates:

(A) the amount of GST; and

(B) the amount (less GST) payable for the supply;

expressed as amounts of that currency and as equivalent amounts of Australian dollars;

Note The amount (less GST) payable for the supply will be an amount equal to the difference between the sale price and the amount of GST.

(xii) the date of the effective credit day;

(xiii) the number of credit days allowed; and

(xiv) the maximum indicator interest rate quoted by the Reserve Bank for the date of entry for home consumption of the oil or condensate or, if that rate is not quoted for that date, the maximum indicator interest rate for the last day preceding that date for which that rate is so quoted.

(2) For subsection 6 (1) of the Act, if the transaction concerns excisable crude petroleum oil or excisable condensate that has been entered for home consumption, and was produced from a limited production area, the information that must be given to the Minister by the oil producer or condensate producer is the volume of the oil or condensate entered for home consumption by the producer in each month.

(3) If an oil producer or condensate producer is required to give an amount, the producer must give:

(a) the actual amount; or

(b) if this is not reasonably practicable — the producer’s best estimate of the amount.

(4) If an oil producer or condensate producer gives an estimated amount, the producer must state that the amount is an estimate.

5 Transaction prices: manner of calculating

(1) In this regulation:

applicable whole cost, in relation to a quantity of crude petroleum oil loaded on a ship under a contract of sale, other than an f.o.b. contract, by the oil producer of that oil means the total of the values applicable under paragraph 6 (1) (b) to any of the costs referred to in paragraph 6 (1) (a) incurred by the producer under the contract.

applicable whole price, in relation to a quantity of crude petroleum oil loaded on a ship, or delivered by pipeline, under a contract of sale, means:

(a) where the contract is a contract, other than an f.o.b. contract or any other contract under which the quantity of oil sold is the quantity of oil loaded on the ship, under which a quantity of oil is loaded on a ship (in this paragraph called the loaded quantity) and the amount of the sale price under the contract is to be computed by reference to the quantity of oil delivered under the contract (in this paragraph called the delivered quantity) and the loaded quantity exceeds the delivered quantity by more than 0.5% of the loaded quantity — the value of the loaded quantity, expressed as an amount of Australian dollars to the nearest cent, calculated in accordance with the following formula:

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where:

AWP is the applicable whole price;

LQ is the loaded quantity; and

P is the price per kilolitre of the oil under the contract; and

(b) in any other case — the price indicated in the contract as the sale price, expressed as an amount of Australian dollars to the nearest cent.

excisable quantity cost, in relation to a quantity of crude petroleum oil loaded on a ship under a contract of sale, other than an f.o.b. contract, being oil all or part of which is entered for home consumption during a month, means the amount (expressed as an amount of Australian dollars to the nearest cent) that is the same proportion of the applicable whole cost for that oil as the proportion:

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where:

TEO is the total quantity of excisable crude petroleum oil entered for home consumption during that month.

TO is the total quantity of excisable crude petroleum oil entered for home consumption during that month and of any other crude petroleum oil mixed with that oil at the time of that entry.

excisable quantity price, in relation to a quantity of crude petroleum oil loaded on a ship, or delivered by pipeline, under a contract of sale being oil all or part of which is entered for home consumption during a month, means the amount (expressed as an amount of Australian dollars to the nearest cent) that is the same proportion of the applicable whole price for that oil as the proportion:

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where:

TEO is the total quantity of excisable crude petroleum oil entered for home consumption during that month.

TO is the total quantity of excisable crude petroleum oil entered for home consumption during that month and of any other crude petroleum oil mixed with that oil at the time of that entry.

relevant delivery price, in relation to a quantity of crude petroleum oil loaded on a ship, or delivered by pipeline, under a contract of sale:

(a) in the case of oil loaded on a ship under an f.o.b. contract or delivered by pipeline — means the excisable quantity price for that oil; or

(b) in any other case — means the excisable quantity price for that oil less the excisable quantity cost for that oil.

(2) For the purposes of paragraph 7 (5) (a) of the Act, the transaction price for a quantity of excisable crude petroleum oil, comprising all or part of a quantity of oil loaded on a ship, or delivered by pipeline, under a contract of sale under which:

(a) no more than 30 credit days are allowed — is the relevant delivery price of that oil; or

(b) more than 30 credit days are allowed — shall be calculated by deducting from the relevant delivery price of that oil a credit allowance determined in accordance with the formula specified in subregulation (3) or (4), as the case requires.

Note For the purpose of calculating the transaction price under this subregulation, adjustments may have to be made to the sale price and the value of allowable costs (if any) — see subr (5).

(3) Subject to subregulation (4), the formula for the purposes of paragraph (2) (b), is:

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where:

CA is the credit allowance (expressed as an amount of Australian dollars to the nearest cent).

CD is the number of credit days allowed.

IR is the maximum indicator interest rate quoted by the Reserve Bank for the date of entry for home consumption of the oil or, if that rate is not quoted for that date, the maximum indicator interest rate for the last day, preceding that date, for which that rate is so quoted.

N is:

(a) where under the contract the effective credit day and the due date for payment are in the same year — the number of days in that year; or

(b) where under the contract the effective credit day is in one year and the due date for payment is in the immediately succeeding year and the number of credit days allowed under the contract that occur in the first of those years is no more than 30 — the number of days in the second of those years.

RDP is the relevant delivery price of the oil.

(4) Where:

(a) the effective credit day under the contract is in one year (in this subregulation called the first year) and the due date for payment under the contract is in the immediately succeeding year (in this subregulation called the second year); and

(b) the number of credit days allowed under the contract that occur in the first year is more than 30;

the formula for the purposes of paragraph (2) (b) is as follows:

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where:

CA, IR and RDP have the meanings respectively attributed to them in subregulation (3).

CD1 is the number of credit days allowed that occur in the first year.

CD2 is the number of credit days allowed that occur in the second year.

N1 is the number of days in the first year.

N2 is the number of days in the second year.

(5) Despite anything in subregulation (1) or (2), in calculating the transaction price for a quantity of excisable crude petroleum oil:

(a) if the price per kilolitre of the oil, or the sale price, under the contract of sale includes an amount of GST payable on the supply to which that price relates, that price is to be reduced by the amount of GST; and

(b) if:

(i) the value applicable under paragraph 6 (1) (b) to a cost mentioned in paragraph 6 (1) (a) is an amount mentioned in subparagraph 6 (1) (b) (ii); and

(ii) the producer is entitled to an amount of input tax credit for the acquisition to which that value relates;

that value is to be reduced by the amount of input tax credit.

Note No adjustment is made under this subregulation for a value agreed under subpara 6 (1) (b) (i) because adjustment has already been made in agreeing on that value — see subr 6 (2).

5A Transaction prices for condensate: manner of calculating

Regulation 5 applies in relation to condensate as if:

(a) a reference to excisable crude petroleum oil were a reference to excisable condensate; and

(b) a reference to crude petroleum oil were a reference to condensate; and

(c) a reference to oil were a reference to condensate.

6 Transport costs

(1) For the purposes of paragraph 4 (1) (d) and the definition of applicable whole cost in subregulation 5 (1):

(a) the costs are:

(i) freight;

(ii) insurance;

(iii) demurrage at the port of destination not caused by any action of the producer;

(iv) lighterage at the port of destination;

(v) wharfage at the port of destination;

(vi) heating of the oil or condensate;

(vii) bunkers; and

(viii) survey; and

(b) the value of a cost referred to in a subparagraph of paragraph (a) is:

(i) where the Minister, or an authorised person, and the producer agree on that value — the value as agreed; or

(ii) in any other case — the amount (if any) incurred in respect of that cost;

and shall be expressed as an amount of Australian dollars to the nearest cent.

(2) In agreeing on the value of a cost under subparagraph (1) (b) (i), the Minister, or the authorised person, and the producer, are to:

(a) include in that value any amount of GST that would be payable on the supply to which that value relates; and

(b) exclude from that value any amount of input tax credit to which the producer would be entitled for the acquisition to which that value relates.

(3) In this regulation:

authorised person means a person for the time being authorised by the Minister to exercise the Minister’s powers under section 7 of the Act.

7 Conversion into Australian dollars of amounts expressed in foreign currency

For the purposes of paragraph 4 (1) (d) and the definitions of applicable whole cost and applicable whole price in subregulation 5 (1), where the amount indicated in a contract of sale as the sale price, or an amount incurred under a contract of sale in respect of a cost of a type referred to in paragraph 6 (1) (a) is expressed in a foreign currency, the exchange rate to convert the amount of the sale price or cost into Australian dollars shall be the Reserve Bank mid‑rate for the foreign currency as quoted by the Reserve Bank for the due date for payment of the sale price under that contract or, if that rate is not quoted for that date, the Reserve Bank mid‑rate for that currency for the last day, preceding that date, for which that rate is so quoted.

Schedule 1 Oil producing regions, production areas and VOLWARE commencement dates — crude petroleum oil

(regulation 2A)

Note The VOLWARE commencement date for items 2, 3, 4 and 5 is the date on which production from the field containing the production area specified in column 3 ceases to be exempt from duties of excise under the Excise Tariff Act 1921.

Schedule 2 Oil producing regions, production areas and VOLWARE commencement dates — condensate

(regulation 3)

Notes to the Petroleum Excise (Prices) Regulations 1988

Note 1

Note: The Petroleum Excise (Prices) Regulations 1988 (in force under the Petroleum Excise (Prices) Act 1987) as shown in this compilation comprise Statutory Rules 1988 No. 22 amended as indicated in the Tables below.

Note: > Note: Table of Statutory Rules

Note: (a) Regulation 2 of the Petroleum Excise (Prices) Amendment Regulations 2008
(No. 1) (SLI 2008 No. 241) provides as follows:

Note: These Regulations are taken to have commenced at midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

Note: > Note: Table of Amendments

<table cellspacing="0" cellpadding="0" style="width:365.7pt; border-collapse:collapse"><thead><tr><td colspan="2" style="width:341.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmendHead" style="margin-right:0pt"><span>ad. = added or inserted</span><span> </span><span>am. = amended</span><span> </span><span>rep. = repealed</span><span> </span><span>rs. = repealed and substituted</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:126.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>Provision affected</span></p></td><td colspan="2" style="width:217.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>How affected</span></p></td></tr></thead><tbody><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 1</span><span style="width:110.09pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">....................</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rs. 2000 No. 23</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 2</span><span style="width:110.09pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">....................</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1992 No. 410; 1997 No. 166; 2000 No. 23; 2008</span><br><span>No. 241</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Heading to r. 2A</span><span style="width:61.56pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...........</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rs. 2008 No. 241</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 2A</span><span style="width:104.09pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...................</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1991 No. 68</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1997 No. 166; 2004 No. 69</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 3</span><span style="width:110.09pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">....................</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1992 No. 410</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rep. 1997 No. 166</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>ad. 2008 No. 241</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 4</span><span style="width:110.09pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">....................</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1997 No. 166; 2000 No. 23; 2008 No. 241</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 5</span><span style="width:110.09pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">....................</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1989 No. 352; 1997 No. 166; 2000 No. 23</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 5A</span><span style="width:104.09pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...................</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2008 No. 241</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Note to r. 5 (2)</span><span style="width:68.58pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">............</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2000 No. 23</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Heading to r. 6</span><span style="width:67.56pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">............</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rs. 2008 No.241</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 6</span><span style="width:110.09pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">....................</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 2000 No. 23; 2008 No. 241</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span style="font-weight:bold">Schedule 1</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span></span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Heading to Schedule</span><span style="width:43.04pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.......</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rep. 2004 No. 69</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Heading to Schedule 1</span><span style="width:35.53pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">......</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 2004 No. 69</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rs. 2008 No. 241</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Schedule</span><span style="width:89.07pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1991 No. 68</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1991 Nos. 177 and 299</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rs. 1992 No. 410; 1996 No. 84</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 2004 No. 69</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-top:3pt; margin-right:0pt"><span>Note to Schedule</span><span style="width:57.55pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">..........</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-top:3pt; margin-right:0pt"><span>am. 2004 No. 69</span></p></td></tr><tr><td style="width:126.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-top:3pt; margin-right:0pt"><span style="font-weight:bold">Schedule 2</span></p></td><td colspan="2" style="width:217.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-top:3pt; margin-right:0pt"><span></span></p></td></tr><tr><td style="width:126.6pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-top:3pt; margin-right:0pt; margin-bottom:3pt"><span>Schedule 2</span><span style="width:81.56pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td colspan="2" style="width:217.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-top:3pt; margin-right:0pt; margin-bottom:3pt"><span>ad. 2008 No. 241</span></p></td></tr><tr style="height:0pt"><td style="width:137.4pt"></td><td style="width:215.3pt"></td><td style="width:13pt"></td></tr></tbody></table>