Excise By-Laws

ISSUED BY THE AUTHORITY OF THE AUSTRALIAN TAXATION OFFICE CANBERRA - This publication is a working document which enables the administration of the Excise Tariff Act 1921 and associated Excise legislation. It incorporates indexation changes to rates of excise duty, where appropriate, and may include proposed amendments which have been the subject of a Gazette Notice or Excise Tariff Proposal, and which are to be included in an amendment bill to be introduced into the Parliament of Australia.

11 August 2009

Excise By-Law  

© Commonwealth of Australia 2003

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This list shows the state of the Excise By-Laws as at 11 August 2009.

This check list has been designed to facilitate the day-to-day amendment of the document using only the revision number shown on the face/obverse page. Against each page number below is shown the current revision of the page (eg, (0) denotes original page, (1) denotes 1st Revision (shown on face page as R1), etc).

Full text of the By-Laws and amendments is available on the Federal Register of Legislative Instruments (FRLI) (at www.comlaw.gov.au ). FRLI reference numbers appear at the end of each By-Law.

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The By-Law pages are arranged in by-law number order. For By-Laws applicable to particular Excise Tariff items, please refer to the following table of contents.

 

CONTENTS

 

Tariff Item/Subitem

By-law No

Page No

     

20

114

B2

20

127

B3

20.1

75

B2

20.5

154

B10

20.6

151

B10

20.7

129

B8

21

155

B12

21.3

156

B12

BY-LAW   NO. 75

Subitem 20.1

1. This By-Law may be cited as Excise By-Law No. 75.

2. Subitem 20.1 applies to stabilised crude petroleum oil for use in the recovery or production or recovery and production of goods falling within Item 20 and Item 21.

(FRLI:

as amended by , , )

BY-LAW   NO. 114

Item 20

1. This by-law may be cited as Excise By-Law No. 114.

2. For paragraph (a) of the definition of 'exempt offshore field' in subsection 3(1) of the Excise Tariff Act 1921, this by-law prescribes the following as fields.

3. Paragraph 2 is deemed to have taken effect on and from the following dates.

A. Carnarvon Basin

Angel

02.10.2008

Cossack

15.11.1995

Lambert/Hermes

20.10.1997

Legendre/Legendre South

30.04.2001

Wanaea

15.11.1995

(FRLI:

as amended by , , , , )

BY-LAW   NO. 127

Item 20

1. This By-law may be cited as Excise By-Law No. 127.

2. This By-Law shall take effect on and from 31 January 1998. First commercial production for each field commenced on the date specified in Column B of the tables hereunder.

3. The fields, as specified in Column A of subparagraphs A, B, C, D, E, F and G hereunder, are prescribed 'onshore fields' for the purposes of paragraph (a) of the definition of 'onshore field' in subsection 3(1) of the Excise Tariff Act 1921.

4. Excise By-Law No. 115 is repealed.

A. CARNARVON BASIN

Column A

Column B

Campbell

15.07.1992

Chervil

01.07.1987

Cowle

14.05.1991

Crest

20.06.1994

Harriet/Lenita

01.07.1987

North Herald

01.07.1987

Roller/Skate

23.05.1994

Rosette

04.11.1987

Rough Range

01.07.1987

South Pepper

01.07.1987

Saladin/Yammaderry

16.11.1989

Sinbad

18.07.1992

Tanami

23.07.1991

B. CANNING BASIN

Column A

Column B

Blina

01.07.1987

Boundary

12.1990

Lloyd

01.08.1987

Sundown

01.07.1987

West Kora

09.1989

West Terrace

01.07.1987

C. PERTH BASIN

Column A

Column B

Dongara

01.07.1987

Mount Horner

01.07.1987

North Yardanogo

02.03.1990

Yardarino

01.07.1987

D. BOWEN/SURAT BASIN

Column A

Column B

Alton

01.07.1987

Anabranch

01.07.1987

Bennett

01.07.1987

Boggo Creek

01.07.1987

Boxleigh

01.07.1987

Cabawin

01.07.1987

Cogoon River West

03.1991

Conloi

01.07.1987

Duarran

01.07.1987

Eluanbrook

01.07.1987

Fairymount

01.07.1987

Leichardt

12.1992

Louise

01.07.1987

Maffra

01.07.1987

McWhirter

01.07.1987

Merivale

13.02.1991

Merrit

07.1988

Moonie

01.07.1987

Myrtleville

13.02.1991

Narrows

01.07.1987

New Royal

12.1995

Pringle Downs

01.07.1987

Richmond

01.07.1987

Riverslea

01.07.1987

Rolleston

13.02.1991

Samari Plains

01.07.1987

Silver Springs

01.07.1987

Snake Creek

01.07.1987

Sunnybank

01.07.1987

Taylor

06.1988

Thomby Creek

01.07.1987

Trinidad

01.07.1987

Waratah

01.07.1987

Column A

Column B

Warroon

01.07.1987

Washpool

01.07.1987

Wilga

08.1992

Yellowbank

13.02.1991

Yellowbank Creek

01.07.1987

E. COOPER/EROMANGA BASIN (QLD)

Column A

Column B

Bargie

04.1994

Black Stump

01.07.1987

Bodalla South

01.07.1987

Bogala

01.07.1987

Bolan

02.1991

Bowen

02.1990

Challum

01.07.1987

Chookoo

01.07.1987

Cook

01.07.1987

Cooroo

01.07.1987

Cooroo North

03.1987

Corella

11.1989

Cranstoun

11.1987

Dilkera

09.1989

Dingera

01.1988

Echuburra

05.1991

Endeavour

11.1989

Epsilon

01.1989

Genoa

03.1992

Gidgee

09.1989

Gimboola

07.1992

Glenvale

01.07.1987

Graham

01.07.1987

Gunna

01.07.1987

Iliad

09.1994

Inland

25.07.1994

Ipundu

01.07.1987

Ipundu North

11.1989

Jackson

01.07.1987

Jackson South

01.07.1987

Jarrar

12.1990

Kenmore

01.07.1987

Kercamurra

01.07.1987

Kihee

01.07.1987

Koora

01.07.1987

Kooroopa

01.07.1987

Maxwell

01.07.1987

Maxwell South

01.1990

Monler

09.1987

Mooliampah

01.07.1987

Munro

08.1988

Muthero

09.1989

Naccowlah

09.1989

Naccowlah South

01.07.1987

Naccowlah West

01.07.1987

Natan

12.1988

Nockatunga

01.07.1987

Patroclus

07.1991

Pinaroo

10.1989

Pitchery

03.1988

Orientos

03.1990

Rheims

11.1990

Sigma

01.07.1987

Takyah

01.07.1987

Talgeberry

01.07.1987

Tarbat

06.1988

Tennaperra

01.07.1987

Thungo

01.07.1987

Tickalara

01.07.1987

Tinpilla

01.07.1987

Tintaburra

01.07.1987

Toby

01.07.1987

Toobunyah

12.1985

Wallawanny North

08.1991

Wandilo

10.1989

Watson

01.07.1987

Watson South

01.07.1987

Wilson

01.07.1987

Winna

10.1985

Yanda

01.07.1987

F. COOPER/EROMANGA BASIN (SA)

Column A

Column B

Alwyn

12.1985

Arrakis

03.1990

Big Lake

12.1984

Bookabourdie

07.1985

Brolga

07.1983

Burke

01.07.1987

Carmina

11.1996

Cuttapirrie

07.1985

Della

01.07.1987

Dirkala

03.1986

Dirkala South

04.1994

Dullingari

12.1982

Fly Lake

10.1983

Gidgealpa

01.1985

James

09.1989

Jena

10.1985

Keleary

11.1991

Kerinna

04.1985

Kidman

01.07.1987

Limestone Creek/Biala

11.1984

Malgoona

08.1990

Marabooka

01.07.1987

Mawson

07.1987

McKinlay

03.1985

Meranji

08.1985

Merrimelia

02.1983

Moomba

12.1997

Moorari

10.1983

Mudlalee

08.1993

Mudrangie

01.07.1987

Munkarie

01.07.1987

Muteroo

05.1985

Namur

01.07.1987

Narcoonowie

03.1985

Nungeroo

05.1986

Pelican

30.11.1985

Pintari North

02.1988

Spencer North

04.1986

Spencer South

02.1986

Spencer West

05.1989

Strzelecki

12.1982

Sturt/Sturt East

07.1988

Taloola

07.1988

Tantanna

07.1988

Telopea

10.1994

Tirrawarra

03.1983

Toolachee

01.07.1987

Ulandi

06.1985

Wancoocha

02.1985

Woolkina

01.1983

Yapeni

01.07.1987

G. AMADEUS BASIN

Column A

Column B

East Mereenie

01.07.1987

Mereenie

01.07.1987

(FRLI:

)

BY-LAW   NO. 129

Subitem 20.7, Subsection 6B(1)

1. This By-Law may be cited as Excise By-Law No. 129.

2. This By-Law shall take effect on and from 18 February 1998.

3. For the purposes of the definition of 'prescribed production area' in subsection 6B(1) of the Excise Tariff Act 1921, the petroleum production areas specified in paragraphs A, B, C and D below are prescribed.

4. Excise By-Law No. 97 is repealed.

A. WESTERN AUSTRALIA

Canning Basin

West Terrace

Carnarvon Basin

Barrow Island

Rough Range

Perth Basin

each of the producing areas known as Dongara, Yardarino, Mondara and Mount Horner.

B. QUEENSLAND

Bowen/Surat Basin

each of the producing areas known as Alton, Anabranch, Bennett, Boxleigh, Cabawin, Conloi, Duarran, Kincora, Maffra, McWhirter, Merivale, Moonie, Myrtleville, Narrows, Pringle Downs, Richmond, Rolleston, Roma, Samari Plains, Silver Springs, Snake Creek, Sunnybank, Trinidad, Warroon, Washpool and Yellowbank.

Cooper/Eromanga Basin

each of the producing areas known as Challum, Cook, Graham, Kercamurra, Kihee, Maxwell, Tennaperra, Thungo, Toby and Yanda.

C. SOUTH AUSTRALIA

Cooper/Eromanga Basin

each of the producing areas known as Big Lake, Bookabourdie, Brolga, Brumby, Burke, Daralingie, Della, Dullingari, Fly Lake, Gidgealpa, Kidman, Marabooka, Merimelia, Moomba, Moorari, Mudrangie, Munkarie, Namur, Tirrawarra, Strzelecki, Toolachee and Yapeni.

D. NORTHERN TERRITORY

Amadeus Basin

each of the producing areas known as Mereenie and Palm Valley.

(FRLI:

)

BY-LAW   NO. 151

Subitem 20.6, Subsection 6D(1)

1. This By-Law may be cited as Excise By-Law No.151.

2. This By-Law shall take effect on and from 25 February 2004.

3 . For the purposes of subsection 6D(1) of the Excise Tariff Act 1921, a 'prescribed intermediate production area' is an intermediate petroleum production area prescribed in paragraph A below.

4. For the purposes of this By-Law, the Excise Tariff Act 1921 means the Excise Tariff Act 1921, as amended or proposed to be altered.

A. WESTERN AUSTRALIA

Carnarvon Basin

- the production areas in the Carnarvon Basin known as Lambert and Legendre/Legendre South.

(FRLI:

as amended by )

BY-LAW   NO. 154

Subitem 20.5, Subsection 6C(1)

1. This By-Law may be cited as Excise By-Law No. 154.

2. This By-Law shall take effect on and from 16 February 2000.

3. For the purposes of the definition of 'prescribed new production area' in subsection 6C(1) of the Excise Tariff Act 1921, the new petroleum production areas specified in paragraphs A, B, C and D below are prescribed.

4. For the purposes of this By-Law, the Excise Tariff Act 1921 means the Excise Tariff Act 1921, as amended or proposed to be altered.

5. Excise By-Law No. 128 is repealed.

A. WESTERN AUSTRALIA

Carnarvon Basin

each of the production areas in the Carnarvon Basin known as Barrow Island, Campbell, Chervil, Cossack, Cowle, Crest, Goodwyn No. 6, Harriet/Lenita, Hermes, North Herald, Roller/Skate, Rosette, Saladin/Yammaderry, Sinbad, South Pepper, Tanami and Wanaea.

Canning Basin

each of the production areas in the Canning Basin known as Blina and Sundown.

Perth Basin

the production area in the Perth basin known as Mount Horner.

B. QUEENSLAND

Bowen/Surat Basin

each of the production areas in the Bowen/Surat Basin known as Boggo Creek, Eluanbrook, Fairymount, Louise, Riverslea, Thomby Creek, Waratah and Yellowbank Creek.

Cooper/Eromanga Basin

each of the production areas in the Cooper/Eromanga Basin known as Black Stump, Bodalla South, Bogala, Chookoo, Cooroo, Glenvale, Gunna, Ipundu, Jackson, Jackson South, Kenmore, Koora, Kooroopa, Mooliampah, Naccowlah South, Naccowlah West, Nockatunga, Sigma, Takyah, Talgeberry, Tennaperra, Tickalara, Tinpilla, Tintaburra, Watson, Watson South and Wilson.

C. SOUTH AUSTRALIA

Cooper/Eromanga Basin

each of the production areas in the Cooper/Eromanga Basin known as Alwyn, Big Lake, Brolga, Cuttapirrie, Dirkala, Dullingari, Dullingari North, Fly Lake, Gidgealpa, Jena, Kerinna, Limestone Creek/Biala, Meranji, Merrimelia, Moorari, Muteroo, Narcoonowie, Nungeroo, Spencer North, Spencer South, Spencer West, Strzelecki, Ulandi, Wancoocha and Woolkina.

D. NORTHERN TERRITORY

Amadeus Basin

the production area in the Amadeus Basin known as East Mereenie.

(FRLI:

)

BY-LAW   NO. 155 (Repealed)

This By-law has been repealed by

Subitem 21.1

1. This By-Law may be cited as Excise By-Law No. 155.

2. This By-Law shall take effect on and from midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

3. 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.

(FRLI:

)

BY-LAW   NO. 156 (Repealed)

This By-law has been repealed by

Subitem 21.3, Subsection 6CA(1)

1. This By-Law may be cited as Excise By-Law No. 156.

2. This By-Law shall take effect on and from midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

3. For the purposes of the definition of 'prescribed condensate production area' in subsection 6CA(1) of the Excise Tariff Act 1921, the condensate production areas specified in paragraphs A, B, C and D below are prescribed.

A. WESTERN AUSTRALIA

Carnarvon Basin

each of the production areas in the Carnarvon Basin known as Angel, Barrow Island, Campbell, Chervil, Cossack, Cowle, Crest, Harriet/Lenita, Lambert/Hermes, Legendre/Legendre South, North Herald, Roller/Skate, Rankin Trend, Rosette, Rough Range, Saladin/Yammaderry, Sinbad, South Pepper, Tanami and Wanaea.

Canning Basin

each of the production areas in the Canning Basin known as Blina, Sundown and West Terrace.

Perth Basin

each of the production areas in the Perth basin known as Dongara, Yardarino, Mondara and Mount Horner.

B. QUEENSLAND

Bowen/Surat Basin

each of the production areas in the Bowen/Surat Basin known as Alton, Anabranch, Beaufort, Bennett, Boggo Creek, Bony Creek, Boxleigh, Cabawin, Caneon, Conloi, Duarran, Eluanbrook, Euthulla, Fairymount, Grafton Range, Hope Creek, Kincora, Lamen, Louise, Lyndon caves, Maffra, Mascotte, Mayfield, McWhirter, Merivale, Mooga, Moonie, Myrtleville, Narrows, Oberina, Pickanjinnie, Pine Ridge, Pleasant Hills, Pringle Downs, Raslie, Richmond, Riverslea, Rolleston, Roma, Samari Plains, Silver Springs, Snake Creek, Snake Creek East, Sunnybank, Tarrawonga,Thomby Creek, Trinidad, Waratah, Warroon, Washpool, Yellowbank, Yellowbank Creek, Timbury hills, Wallumbilla South, Warooby, Westlands, Wingnut, and Yanalah.

Cooper/Eromanga Basin

each of the production areas in the Cooper/Eromanga Basin known as Challum, Cook, Graham, Kercamurra, Kihee, Maxwell, Tennaperra, Thungo, Toby, Yanda, Black Stump, Bodalla South, Bogala, Chookoo, Cooroo, Glenvale, Ipundu, Jackson, Jackson South, Kenmore, Koora, Kooroopa, Mooliampah, Naccowlah South, Naccowlah West, Nockatunga, Sigma, Takyah, Talgeberry, Tickalara, Tinpilla, Tintaburra, Watson, Watson South and Wilson.

C. SOUTH AUSTRALIA

Cooper/Eromanga Basin

each of the production areas in the Cooper/Eromanga Basin known as Alwyn, Big Lake, Bookabourdie, Brolga, Brumby, Burke, Cuttapirrie, Daralingie, Della, Dirkala, Dullingari, Dullingari North, Fly Lake, Gidgealpa, Jena, Kerinna, Kidman, Limestone Creek/Biala, Marabooka, Meranji, Merimelia, Moomba, Moorari, Mudrangie, Mundarie, Muteroo, Narcoonowie, Namur, Nungeroo, Spencer North, Spencer South, Spencer West, Strzelecki, Tirrawarra, Toolachee, Yapeni, Ulandi, Wancoocha and Woolkina.

D. NORTHERN TERRITORY

Amadeus Basin

each of the production areas in the Amadeus Basin known as East Mereenie, Mereenie and Palm Valley.

(FRLI:

)