Excise By-Laws
BY-LAW NO. 114
[Compilation No. 3: 12 April 2022]
Name of by-law
1. This by-law is the Excise By-Law No. 114.
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.
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.
Excise By-Law No. 114 (in force under section 165 of the Excise Act 1901) as shown in this compilation is amended as indicated in the Table below.
|
Name |
Registration |
Commencement |
Application, saving and transitional provisions |
|---|---|---|---|
|
Excise By-Law No. 114 |
8 Nov 1995 (see Gazette 1995, No. GN 44) (F2006B11679) |
15 Nov 1995 |
- |
|
Excise By-Law(Amendment) 1997 No. 2 |
5 Nov 1997 (see Gazette 1997, No. GN44) (F2006B11678) |
5 Nov 1997 |
- |
|
Excise By-Law (Amendment) 1998 No. 1 |
18 Feb 1998 (see Gazette 1998, No. GN7) (F2006B11681) |
18 Feb 1998 |
- |
|
Excise By-Law (Amendment) 2001 No. 1 |
26 Apr 2001 (see Gazette 201, No. S 145) (F2007B00016) |
30 Apr 2001 |
|
|
Excise By-Law (Amendment) 2008 (No. 1) |
27 Nov 2008 (see F2008L04519) |
2 Oct 2008 |
- |
|
Excise By-Law (Amendment) 2009 (No. 1) |
5 Aug 2009 (F2009L03010) |
5 Aug 2009 |
- |
|
Excise By-Law No. 114 (Amendment) (No. 1) 2022 |
12 Apr 2022 (F2022L00584) |
12 Apr 2022 |
- |
Amendment history
|
Provision affected |
How affected |
|---|---|
|
Paragraph 1 |
rs. (F2009L03010) |
|
Paragraph 2 |
am. (F2006B11678); (F2006B11681); (F2007B00016); (F2008L04519) |
|
rs. (F2009L03010); (F2022L00584) |
|
|
Paragraph 3 |
ad. (F2009L03010) |
|
rs. (F2022L00584) |
(FRLI:
as amended by , , , , , )Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
