LI 2022/11
Excise Act 1901
I, Ben Kelly, Deputy Commissioner of Taxation, make this amendment to Excise By-Law No. 114 under section 165 of the Excise Act 1901.1. Name of instrument
This instrument is the Excise By-Law No. 114 (Amendment) (No. 1) 2022.
2. Commencement
This instrument commences on the day after it is registered on the Federal Register of Legislation.
3. By-Law does not revoke any other by-Law
This by-law does not revoke any other by-law.
4. Amendments
Excise By-Law No. 114 is amended as set out in this section.
- (a)
- Omit the second paragraph, substitute:
Fields
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 Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, Angel, and Tidepole as fields.
- (b)
- Omit the third paragraph, substitute:
Application of paragraph 2
3. Paragraph 2 is deemed to have taken effect on and from the following dates:
- (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.
25 March 2022
Ben Kelly
Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice
Registration Number: F2022L00584
Registration Date: 11 April 2022
Related Explanatory Statements:
LI 2022/11 - Explanatory Statement