LI 2022/11

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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.

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25 March 2022

Ben Kelly
Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice

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Registration Number: F2022L00584

Registration Date: 11 April 2022

Related Explanatory Statements:

LI 2022/11 - Explanatory Statement

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