SECTION 3
DEFINITIONS
3(1)
In this Act, unless the contrary intention appears:
area
includes:
(a)
a part of the surface of the earth and the subsoil beneath that part; and
(b)
a part of the surface of the earth and a part of the subsoil beneath that part.
average carbon unit auction price
(Repealed by No 200 of 2012)
History
Definition of
"
average carbon unit auction price
"
repealed by No 200 of 2012, s 3 and Sch 1 item 1, effective 14 December 2012. The definition formerly read:
average carbon unit auction price
for a substitution day mentioned in section
6FA
or
6FB
means the amount that:
(a)
is worked out under section 196 of the
Clean Energy Act 2011
taking account of auctions conducted in the 6 months ending at the end of:
(i)
the last May before the substitution day, if it is 1 July (in 2015 or a later year); or
(ii)
the last November before the substitution day, if it is 1 January (in 2016 or a later year); and
(b)
is the first amount that is worked out in that way for those 6 months and published under that section.
Definition of
"
average carbon unit auction price
"
amended by No 81 of 2012, s 3 and Sch 1 item 2, by substituting
"
or 6FB
"
for
"
, 6FB or 6H
"
, effective 1 July 2012.
Definition of
"
average carbon unit auction price
"
inserted by No 156 of 2011, s 3 and Sch 1 item 1, effective 1 July 2012.
biodiesel
means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats or oils whether or not used.
History
Definition of
"
biodiesel
"
substituted by No 82 of 2015, s 3 and Sch 1 item 1, effective 1 July 2015. The definition formerly read:
biodiesel
means fuel manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono-alkyl esters.
Definition of
"
biodiesel
"
substituted by No 75 of 2006, s 3 and Sch 1 item 2, effective 1 July 2006. The definition formerly read:
biodiesel
means fuel:
(a)
for use in an internal combustion engine; and
(b)
manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono-alkyl esters.
S 3(1) amended by No 66 of 2004, s 3 and Sch 1 item 26, by inserting the definition of
"
biodiesel
"
, effective 18 September 2003.
blended tobacco goods
has the meaning given by subsection 6AAC(1).
History
Definition of
"
blended tobacco goods
"
inserted by No 137 of 2018, s 3 and Sch 1 item 1, effective 1 January 2019, applicable in relation to tobacco goods manufactured on or after 1 July 2019.
carbon-rated compressed natural gas
(Repealed by No 81 of 2012)
History
Definition of
"
carbon-rated compressed natural gas
"
repealed by No 81 of 2012, s 3 and Sch 1 item 3, effective 1 July 2012. The definition formerly read:
carbon-rated compressed natural gas
means compressed natural gas that:
(a)
was compressed for use other than as a fuel for a motor vehicle; or
(b)
was compressed for use as a fuel for a motor vehicle that:
(i)
is designed merely to move goods with a forklift and is for use primarily off public roads; or
(ii)
is of a kind prescribed by the regulations for the purposes of this subparagraph.
Definition of
"
carbon-rated compressed natural gas
"
inserted by No 156 of 2011, s 3 and Sch 2 item 2, effective 1 July 2012.
CEO
means the Commissioner of Taxation.
History
Definition of
"
CEO
"
amended by No 25 of 2001.
delayed-entry oil
means stabilised crude petroleum oil or condensate (other than oil or condensate in respect of which subitem 20.1 or 21.1 of the
Schedule
applies) produced from a prescribed source, but not entered for home consumption, before the operative day for that source.
History
Definition of
"
delayed-entry oil
"
amended by No 109 of 2008, s 3 and Sch 1 item 1, by substituting
"
or condensate (other than oil or condensate in respect of which subitem 20.1 or 21.1 of the
Schedule
applies)
"
for
"
(other than oil in respect of which subitem 20.1 of the
Schedule
applies)
"
, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
Definition of
"
delayed-entry oil
"
amended by No 75 of 2006, s 3 and Sch 1 item 3, by substituting
"
subitem 20.1 of
"
for
"
paragraph 17(A)(1) in
"
, effective 1 July 2006.
delayed-entry oil rate
, in relation to delayed-entry oil, has the meaning given by section
6E
.
diesel
does not include biodiesel.
History
Definition of
"
diesel
"
inserted by No 82 of 2015, s 3 and Sch 1 item 2, effective 1 July 2015.
excluded liquid petroleum area
(Repealed by No 17 of 2006)
History
Definition of
"
excluded liquid petroleum area
"
repealed by No 17 of 2006, s 3 and Sch 2 item 22, effective 1 July 2008. The definition formerly read:
excluded liquid petroleum area
means an area in respect of which an exploration permit is in force, being an exploration permit to which a production licence in force on or before 1 July 1984 was related.
exempt offshore area
means a production area, within the meaning of section
5B
:
(a)
that is outside the outer limits of the territorial sea of Australia; and
(b)
that is not, and has not been, a prescribed source.
exempt offshore condensate
means condensate that is included in exempt offshore oil and condensate.
History
Definition of
"
exempt offshore condensate
"
inserted by No 109 of 2008, s 3 and Sch 1 item 2, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
…
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
…
exempt offshore field
means a field:
(a)
that is prescribed by By-law; and
(b)
that consists of, or encompasses, an exempt offshore area or 2 or more exempt offshore areas.
exempt offshore oil
means stabilised crude petroleum oil that is included in exempt offshore oil and condensate.
History
Definition of
"
exempt offshore oil
"
substituted by No 109 of 2008, s 3 and Sch 1 item 3, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
The definition formerly read:
exempt offshore oil
means the first 4767.3 megalitres of stabilised crude petroleum oil produced from a particular exempt offshore field from which petroleum oil was not produced before 1 July 1987.
exempt offshore oil and condensate
means the first 4767.3 megalitres of:
(a)
if a particular exempt offshore field produces stabilised crude petroleum oil and condensate
-
the stabilised crude petroleum oil and condensate that is produced from the field; or
(b)
if a particular exempt offshore field produces either stabilised crude petroleum oil or condensate (but not both)
-
the stabilised crude petroleum oil or condensate (as the case requires) that is produced from the field;
being a field from which neither petroleum oil nor condensate was produced before 1 July 1987.
History
Definition of
"
exempt offshore oil and condensate
"
inserted by No 109 of 2008, s 3 and Sch 1 item 4, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
exempt oils and hydraulic fluids
means goods described in subsection (6).
History
Definition of
"
exempt oils and hydraulic fluids
"
inserted by No 113 of 2002.
exempt onshore condensate
means condensate that is included in exempt onshore oil and condensate.
History
Definition of
"
exempt onshore condensate
"
inserted by No 51 of 2024, s 3 and Sch 1 item 192, effective 1 July 2024.
exempt onshore oil
means stabilised crude petroleum oil that is included in exempt onshore oil and condensate.
History
Definition of
"
exempt onshore oil
"
inserted by No 51 of 2024, s 3 and Sch 1 item 192, effective 1 July 2024.
exempt onshore oil and condensate
means:
(a)
if a particular onshore field produces stabilised crude petroleum oil and condensate
-
stabilised crude petroleum oil and condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil and condensate produced from the field before, on or after 30 June 1987; or
(b)
if a particular onshore field produces stabilised crude petroleum oil but not condensate
-
stabilised crude petroleum oil produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil produced from the field before, on or after 30 June 1987; or
(c)
if a particular onshore field produces condensate but not stabilised crude petroleum oil
-
condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of condensate produced from the field before, on or after 30 June 1987.
History
Definition of
"
exempt onshore oil and condensate
"
inserted by No 51 of 2024, s 3 and Sch 1 item 192, effective 1 July 2024.
exploration permit
(Repealed by No 17 of 2006)
History
Definition of
"
exploration permit
"
repealed by No 17 of 2006, s 3 and Sch 2 item 23, effective 1 July 2008. The definition formerly read:
exploration permit
means an exploration permit for petroleum under Part
III
of the
Petroleum (Submerged Lands) Act 1967
.
fuel oil
means a petroleum product, whether obtained through a process of blending or otherwise, that has the physical characteristics described in subsection (4).
index number
(Repealed by No 9 of 2014)
History
Definition
"
index number
"
repealed by No 9 of 2014, s 3 and Sch 1 item 6, effective 1 December 2013. The definition formerly read:
index number
, in relation to a quarter, means the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Statistician in respect of that quarter.
installation
means a subsea installation, for the production of petroleum oil or condensate, that is connected to a fixed platform, a floating production system or any other petroleum collection system.
History
Definition of
"
installation
"
amended by No 109 of 2008, s 3 and Sch 1 item 5, by inserting
"
or condensate
"
after
"
petroleum oil
"
, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
intermediate area
means an area declared by the Resources Minister, by notice in writing published in the
Gazette
, to be an intermediate area for the purposes of this Act, being an area that contains at least one old accumulation but that does not contain a relevant accumulation which was developed before 23 October 1984.
History
Definition of
"
intermediate area
"
amended by No 88 of 2009, s 3 and Sch 5 item 12, by substituting
"
Resources Minister
"
for
"
Minister for Industry, Science and Resources
"
, effective 18 September 2009.
S 3 amended by No 164 of 2001.
intermediate oil
means stabilized crude petroleum oil (other than new oil, delayed-entry oil or oil in respect of which subitem 20.1 of the
Schedule
applies) produced from an intermediate area.
History
Definition of
"
intermediate oil
"
amended by No 75 of 2006, s 3 and Sch 1 item 4, by substituting
"
subitem 20.1 of
"
for
"
paragraph 17(A)(1) in
"
, effective 1 July 2006.
liquefied petroleum gas
means:
(a)
liquid propane; or
(b)
a liquid mixture of propane and butane; or
(c)
a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
(d)
a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
History
Definition of
"
liquefied petroleum gas
"
inserted by No 67 of 2011, s 3 and Sch 1 item 1, effective 1 December 2011. For application provision see note under s
6G
.
marker
(Repealed by No 75 of 2006)
History
Definition of
"
marker
"
repealed by No 75 of 2006, s 3 and Sch 1 item 5, effective 1 July 2006. The definition formerly read:
marker
means a chemical additive of a kind prescribed in the regulations made under section
5C
to be a fuel marker.
new oil
means stabilized crude petroleum oil (other than delayed-entry oil or oil in respect of which subitem 20.1 of the
Schedule
applies) produced from:
(a)
a relevant accumulation that was discovered on or after 18 September 1975 and before 1 July 1983 by drilling a well that was classified by the Minister, for the purposes of Excise By-law No 78, as:
(i)
a new field discovery; or
(ii)
a new pool (pay) discovery; or
(iii)
a deeper-pool discovery; or
(iv)
a shallower-pool discovery;
subsequent to a determination of the well type by the relevant Energy Minister after drilling and before 1 July 1983; or
(b)
a relevant accumulation that was discovered on or after 18 September 1975 and before 1 July 1983 by drilling a well that was not determined by the relevant Energy Minister before 1 July 1983 to be a well of any particular type; or
(c)
a relevant accumulation that was discovered on or after 1 July 1983.
History
Definition of
"
new oil
"
amended by No 75 of 2006, s 3 and Sch 1 item 6, by substituting
"
subitem 20.1 of
"
for
"
paragraph 17(A)(1) in
"
, effective 1 July 2006.
oil producing region
(a)
has the same meaning as in the
Petroleum Excise (Prices) Act 1987
; and
(b)
includes:
(i)
a production area within the meaning of section
5B
, being an area from which condensate is obtained and that is prescribed by the regulations as an oil producing region; or
(ii)
2 or more production areas within the meaning of that section from which condensate is obtained, being areas that are together so prescribed.
Note:
Part IA of the
Petroleum Excise (Prices) Act 1987
gives that Act operation in relation to condensate in addition to its operation in relation to stabilised crude petroleum oil. Paragraph (b) of this definition ensures that the definition covers production areas from which condensate is obtained.
History
Definition of
"
oil producing region
"
substituted by No 109 of 2008, s 3 and Sch 1 item 6, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008. The definition formerly read:
oil producing region
has the same meaning as in the
Petroleum Excise (Prices) Act 1987
.
old accumulation
means a relevant accumulation that was discovered before 18 September 1975.
onshore field
means a field:
(a)
that is prescribed by By-law; and
(b)
that consists of, or encompasses, a production area (within the meaning of section
5B
), or 2 or more production areas, that:
(i)
is in a State or Territory or inside the outer limits of the territorial sea of Australia; and
(ii)
is not, and has not been, a prescribed source.
operative day
, in relation to a prescribed source, means the 1 July that is the day prescribed petroleum produced from that source on or after which is exempt from Excise duty because of the
Petroleum Revenue Act 1985
.
per-tonne carbon price equivalent
(Repealed by No 87 of 2014)
History
Definition of
"
per-tonne carbon price equivalent
"
repealed by No 87 of 2014, s 3 and Sch 1 item 1, applicable in relation to goods that are entered for home consumption after 1 July 2014. The definition formerly read:
per-tonne carbon price equivalent
for a substitution day mentioned in section 6FA or 6FB means the per-tonne carbon price equivalent that:
(a)
is worked out under section 196A of the
Clean Energy Act 2011
for the 6-month period ending at the end of:
(i)
the last May before the substitution day, if it is 1 July (in 2015 or a later year); or
(ii)
the last November before the substitution day, if it is 1 January (in 2016 or a later year); and
(b)
is the first per-tonne carbon price equivalent that is worked out under that section for that 6-month period and published under that section.
Definition of
"
per-tonne carbon price equivalent
"
inserted by No 200 of 2012, s 3 and Sch 1 item 2, effective 14 December 2012.
platform
means a platform for the production of petroleum oil or condensate.
History
Definition of
"
platform
"
amended by No 109 of 2008, s 3 and Sch 1 item 7, by inserting
"
or condensate
"
at the end, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
pre-operative year
, in relation to a prescribed source, means the financial year immediately preceding the operative day for that source.
prescribed source
means:
(a)
a prescribed production area within the meaning of section
6B
; or
(b)
a prescribed new production area within the meaning of section
6C
; or
(ba)
a prescribed condensate production area within the meaning of section
6CA
; or
(c)
a prescribed intermediate production area within the meaning of section
6D
;
prescribed petroleum produced from which after 1 July in a particular year is exempt from Excise duty because of the
Petroleum Revenue Act 1985
.
History
Definition of
"
prescribed source
"
amended by No 109 of 2008, s 3 and Sch 1 items 8 and 9, by inserting
"
or
"
at the end of para (a) and inserting para (ba), applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
pre-threshold onshore condensate
(Repealed by No 51 of 2024)
History
Definition of
"
pre-threshold onshore condensate
"
repealed by No 51 of 2024, s 3 and Sch 1 item 193(a), effective 1 July 2024. The definition formerly read:
pre-threshold onshore condensate
means condensate that is included in pre-threshold onshore oil and condensate.
Definition of
"
pre-threshold onshore condensate
"
inserted by No 109 of 2008, s 3 and Sch 1 item 10, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
pre-threshold onshore oil
(Repealed by No 51 of 2024)
History
Definition of
"
pre-threshold onshore oil
"
repealed by No 51 of 2024, s 3 and Sch 1 item 193(b), effective 1 July 2024. The definition formerly read:
pre-threshold onshore oil
means stabilised crude petroleum oil that is included in pre-threshold onshore oil and condensate.
Definition of
"
pre-threshold onshore oil
"
substituted by No 109 of 2008, s 3 and Sch 1 item 11, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
The definition formerly read:
pre-threshold onshore oil
means stabilised crude petroleum oil produced after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil produced from a particular onshore field.
pre-threshold onshore oil and condensate
(Repealed by No 51 of 2024)
History
Definition of
"
pre-threshold onshore oil and condensate
"
repealed by No 51 of 2024, s 3 and Sch 1 item 193(c), effective 1 July 2024. The definition formerly read:
pre-threshold onshore oil and condensate
means:
(a)
if a particular onshore field produces stabilised crude petroleum oil and condensate
-
stabilised crude petroleum oil and condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil and condensate produced from the field; or
(b)
if a particular onshore field produces stabilised crude petroleum oil but not condensate
-
stabilised crude petroleum oil produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil produced from the field; or
(c)
if a particular onshore field produces condensate but not stabilised crude petroleum oil
-
condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of condensate produced from the field.
Definition of
"
pre-threshold onshore oil and condensate
"
inserted by No 109 of 2008, s 3 and Sch 1 item 12, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
production licence
(Repealed by No 17 of 2006)
History
Definition of
"
production licence
"
repealed by No 17 of 2006, s 3 and Sch 2 item 24, effective 1 July 2008. The definition formerly read:
production licence
means a production licence under Part
III
of the
Petroleum (Submerged Lands) Act 1967
.
relevant accumulation
means a naturally occurring discrete accumulation of oil, of gas, or of both.
relevant Energy Minister
means:
(a)
on and after 18 September 1975 and before 5 October 1976
-
the Minister for Minerals and Energy; and
(b)
on and after 5 October 1976 and before 20 December 1977
-
the Minister for National Resources; and
(c)
on and after 20 December 1977 and before 8 December 1979
-
the Minister for National Development; and
(d)
on and after 8 December 1979 and before 11 March 1983
-
the Minister for National Development and Energy; and
(e)
on and after 11 March 1983 and before 1 July 1983
-
the Minister for Resources and Energy.
Resource Rent Tax area
means an area that, for the purposes of the
Petroleum Resource Rent Tax Assessment Act 1987
, is:
(a)
the exploration permit area of an exploration permit other than one of the North West Shelf exploration permits; or
(b)
the retention lease area of a retention lease that is related to an exploration permit other than one of the North West Shelf exploration permits; or
(c)
the production licence area of a production licence that is related to an exploration permit other than one of the North West Shelf exploration permits.
History
Definition of
"
Resource Rent Tax area
"
amended by No 43 of 2019, s 3 and Sch 2 item 78, by substituting all the words after
"
for the purposes of
"
, effective 1 July 2019. No 43 of 2019, s 3 and Sch 2 items 85
-
89, contains the following application, transitional and savings provisions:
Division 1
-
Application of amendments to deductible expenditure and assessable receipts
85 Application
-
deductible expenditure and assessable receipts
85(1)
The object of this item is:
(a)
to provide for petroleum resource rent tax to cease to apply to onshore petroleum projects as of 1 July 2019; and
(b)
to prevent expenditure incurred in relation to onshore petroleum projects reducing taxable profit in relation to other kinds of projects and financial years starting on or after 1 July 2019.
85(2)
The amendments made by this Schedule apply to the following:
(a)
an amount of deductible expenditure incurred, or taken to be incurred, in the financial year starting on 1 July 2019 or any later financial year;
(b)
an amount of assessable receipts derived, or taken to be derived, in the financial year starting on 1 July 2019 or any later financial year.
…
Division 2
-
General application of amendments
86 Object
86
The object of this Division is to ensure that, despite the repeals and amendments made by this Schedule, the full legal and administrative consequences of:
(a)
any act done or omitted to be done; or
(b)
any state of affairs existing; or
(c)
any period ending;
before 1 July 2019 can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken on or after that day.
87 Making and amending assessments, and doing other things, in relation to past matters
87
Even though an Act is amended by this Schedule, the amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:
(a)
making or amending an assessment (including under a provision that is itself repealed or amended);
(b)
exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before 1 July 2019.
88 Saving of provisions about effect of assessments
88
If a provision or part of a provision that is repealed or amended by this Schedule deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made on, before or after 1 July 2019 in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before 1 July 2019.
89 Repeals disregarded for the purposes of dependent provisions
89
If the operation of a provision (the
subject provision
) of any Act or legislative instrument depends to any extent on a provision of an Act that is repealed by this Schedule, the repeal is disregarded so far as it affects the operation of the subject provision.
…
The words formerly read:
the
Petroleum Resource Rent Tax Assessment Act 1987
:
(a) is the:
(i) exploration permit area of an exploration permit other than one of the North West Shelf exploration permits; or
(ii) retention lease area of a retention lease that is related to an exploration permit other than one of the North West Shelf exploration permits; or
(iii) production licence area of a production licence that is related to an exploration permit other than one of the North West Shelf exploration permits; and
(b) is not an onshore area within the meaning of that Act.
Definition of
"
Resource Rent Tax area
"
substituted by No 18 of 2012, s 3 and Sch 6 item 7, effective 1 July 2012. The definition formerly read:
Resource Rent Tax area
means an area that, for the purposes of the
Petroleum Resource Rent Tax Assessment Act 1987
, is:
(a)
the exploration permit area of an exploration permit other than one of the North West Shelf exploration permits; or
(b)
the retention lease area of a retention lease that is related to an exploration permit other than one of the North West Shelf exploration permits; or
(c)
the production licence area of a production licence that is related to an exploration permit other than one of the North West Shelf exploration permits.
Statistician
means the Australian Statistician.
3(1A)
(Repealed by No 51 of 2024)
History
S 3(1A) repealed by No 51 of 2024, s 3 and Sch 1 item 194, effective 1 July 2024. S 3(1A) formerly read:
3(1A)
For the avoidance of doubt, it is declared to be the intention of the Parliament that if:
(a)
a particular area was, for the purposes of this Act as in force immediately before the date fixed by Proclamation for the commencement of this Act, an exempt onshore field; and
(b)
with effect from that date that area became an onshore field for the purposes of that Act as in force at that date;
then, in calculating the first 4767.3 megalitres of stabilised crude petroleum oil produced from that particular onshore field for the purposes of the definition of pre-threshold onshore oil, all oil that was, before that date, exempt onshore oil produced from that exempt onshore field is to be taken into account.
3(2)
For the purposes of this Act, a relevant accumulation shall be taken to be developed when petroleum, within the meaning of section
5B
, is recovered from the accumulation for the purpose of:
(a)
the sale of the petroleum; or
(b)
the production from the petroleum of a product for sale.
3(3)
Without affecting the meaning of any reference to a month in any other provision of this Act or in any other Act, a reference in section
6AB
,
6B
,
6C
,
6CA
,
6D
or
6E
to a month is a reference to one of the 12 months of a calendar year.
History
S 3(3) amended by No 109 of 2008, s 3 and Sch 1 item 14, by inserting
"
6CA,
"
after
"
6C,
"
applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
S 3(3) amended by No 164 of 2001.
3(4)
The physical characteristics of fuel oil are:
(a)
a density equal to or greater than 920.0 kg/cubic metre at 15 degrees Celsius as determined by either ASTM D1298 or ASTM D4052; and
(b)
a carbon residue, on the whole sample, of at least 2.0 percent mass as determined by ASTM D189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue-Micro Method); and
(c)
a minimum kinematic viscosity of 10 centistokes (millimetres squared per second) at 50 degrees Celsius as determined by ASTM D445.
3(5)
In subsection (4), a reference to ASTM followed by a number is a reference to a test so numbered as prescribed by the American Society for Testing and Materials and set out in Section 5 of the
Annual Book of ASTM Standards
(1986 revision) published in 1986 by the American Society for Testing and Materials at Philadelphia, Pennsylvania in the United States of America.
3(6)
Exempt oils and hydraulic fluids are:
(a)
food grade white mineral oil that complies with:
(i)
Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and
(ii)
Sec. 21 CFR 178.3620 (a) of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and
(b)
polyglycol brake fluids that meet the requirements of Australian Standard AS 1960.1
-
2005
Motor vehicle brake fluids
-
Non-petroleum type
; and
(c)
aromatic process oils that meet all of the criteria in the following table:
|
Column 1
|
Column 2
|
Column 3
|
|
Property
|
Test Method
|
Value
|
| Density at 15 C |
ATSM D1298 or D4502 |
0.9 gm/cm
3
minimum |
| Aniline point |
ASTM D611 |
70 C maximum |
| Refractive index at 20 C |
ASTM D1298 or D1747 |
1.490 minimum |
| Pour point |
ASTM D97 |
-9 C minimum |
| Viscosity index |
ASTM D2270 |
80 maximum |
History
S 3(6) amended by No 46 of 2011, s 3 and Sch 2 item 567, by substituting
"
Australian Standard AS 1960.1
-
2005
"
for
"
Australian Standard AS/NZS 1960.1:1995
"
in para (b), effective 27 December 2011. No 46 of 2011, s 3 and Sch 3 items 10 and 11 contain the following saving and transitional provisions:
10 Saving
-
appointments
10
The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.
11 Transitional regulations
11
The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.
S 3(6) inserted by No 113 of 2002.
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