Excise Act 1901

PART XV - REGULATIONS AND BY-LAWS  

SECTION 165A   BY-LAWS PRESCRIBING ONSHORE FIELDS OR EXEMPT OFFSHORE FIELDS MAY BE REVOKED WITHIN 3 YEARS  

165A(1)    
If:

(a)    for the purposes of the Excise Tariff, the CEO has made, or is taken to have made, by-laws under section 165 prescribing 2 or more fields as onshore fields or exempt offshore fields; and

(b)    

on the basis of subsequent information, the Resources Minister is satisfied that the fields as prescribed are actually parts of a single field;

that Minister may, within 3 years after those by-laws or the earliest of those by-laws comes into effect, make a by-law ( " replacement by-law " ) that:

(c)    revokes the original by-laws from the day each of those by-laws came into effect; and

(d)    substitutes for the original by-laws a new by-law that, with effect from the day the revoked by-laws or the earliest of the revoked by-laws came into effect, prescribes the single field as an onshore field or an exempt offshore field.

165A(2)    
If:

(a)    for the purposes of the Excise Tariff, the CEO has made, or is taken to have made, a by-law under section 165 prescribing a field as an onshore field or an exempt offshore field; and

(b)    

on the basis of subsequent information, the Resources Minister is satisfied that the field as so prescribed is actually 2 or more separate fields;

that Minister may, within 3 years after that by-law comes into effect, make by-laws ( " replacement by-laws " ):

(c)    of which one:

(i) revokes the original by-law from the day that by-law came into effect; and

(ii) substitutes for the original by-law a new by-law that, with effect from that day, prescribes one of the separate fields as an onshore field or an exempt offshore field; and

(d)    of which the other, or each of the others, prescribes the other separate field or each of the other separate fields, with effect from that day, as an onshore field or an exempt offshore field.

165A(3)    

Within 90 days after the Resources Minister makes a replacement by-law under subsection (1) , the CEO must, having regard to the information (if any) provided by the producer and to other relevant information:

(a)    work out the amount of duty (if any) that is shortpaid by the relevant producer to the Commonwealth having regard to the replacement by-law; and

(b)    notify the relevant producer, in writing, of that amount.

165A(4)    

Within 90 days after the Resources Minister makes replacement by-laws under subsection (2) , the CEO must, having regard to the information (if any) provided by the producer and to other relevant information:

(a)    work out the amount of duty (if any) overpaid by the relevant producer to the Commonwealth having regard to those replacement by-laws; and

(b)    notify the relevant producer, in writing, of that amount.

165A(5)    
If a replacement by-law made under subsection (1) is published in the Gazette , no action lies against the relevant producer for recovery of the amount of duty shortpaid until 60 days after notification under subsection (3) of the duty shortpaid.

165A(6)    
If an amount is notified under subsection (3) :

(a)    the amount is, subject to subsections (13) and (14) , payable by the relevant producer to the Commonwealth within 60 days after it is so notified; and

(b)    if that amount is paid during that period, no interest is payable on that amount or on any part of that amount.

165A(7)    
If replacement by-laws made under subsection (2) are published in the Gazette, no action lies against the Commonwealth for recovery of the amount of duty overpaid until 60 days after notification under subsection (4) of the duty overpaid.

165A(8)    
If an amount is notified under subsection (4) :

(a)    the amount is, subject to subsections (13) and (14) , payable by the Commonwealth to the relevant producer within 60 days after the day so notified; and

(b)    if that amount is paid during that period, no interest is payable on that amount or on any part of that amount.

165A(9)    
If, within 60 days after an amount is notified to a relevant producer under subsection (3) , the producer fails to pay that amount to the Commonwealth, interest may be charged only with effect from the day on which the replacement by-law was published in the Gazette .

165A(10)    
If, within 60 days after an amount is notified to a relevant producer under subsection (4) , the Commonwealth fails to pay that amount to the producer, interest may be charged only with effect from the day on which the replacement by-laws were published in the Gazette .

165A(11)    

Nothing in this section prevents the Finance Minister allowing a relevant producer to pay the amount notified to the relevant producer under subsection (3) in accordance with rules (if any) made for the purposes of section 63 of the Public Governance, Performance and Accountability Act 2013 and, if the Minister so allows, subsections (6) and (9) do not apply.

Note:

The CEO also has powers to collect and recover the duty under Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

165A(12)    

In allowing for the payment of an amount in instalments, the Finance Minister may require the payment of interest on amounts remaining unpaid from time to time after the day on which the replacement by-law was published, in the Gazette .

165A(13)    

A relevant producer:

(a)    who has been notified of an amount of duty shortpaid under subsection (3) or an amount of duty overpaid under subsection (4) ; and

(b)    who is of the opinion that the decision as to that amount is incorrect;

may apply to the Administrative Review Tribunal under paragraph 162C(1)(n) for review of the decision.

165A(14)    

If a relevant producer applies to the Administrative Review Tribunal for review of the decision as to the amount of duty shortpaid or overpaid:

(a)    the period starting with the application and ending with the final determination by the Administrative Review Tribunal or by a Court on appeal from the Tribunal of the amount of duty shortpaid or overpaid is to be disregarded in working out, for the purposes of subsection (5) , (6) , (7) or (8) , whether 60 days have passed since that amount was notified; and

(b)    if it is determined, or ultimately determined, that the amount of duty shortpaid or overpaid is more or less than the amount notified by the CEO, the notification by the CEO is to be treated as if it were, and had always been, a notification of the amount determined or ultimately determined by the Tribunal or Court.

165A(15)    

For the purposes of subsection (14) , if:

(a)    an application is made to the Administrative Appeals Tribunal before the day the Administrative Review Tribunal Act 2024 commences; and

(b)    the application has not been finally determined by the Administrative Appeals Tribunal or a Court before that day;

subsection (14) applies as if the application had been made to the Administrative Review Tribunal on the day the application was made to the Administrative Appeals Tribunal.