Excise By-law (Amendment) 2004 No. 1 (Cth)

COMMONWEALTH OF AUSTRALIA

Excise Act 1901

EXCISE BY-LAW (AMENDMENT) 2004 No. 1

Under subsection 165(2) of the Excise Act 1901 and subsection 33(3) of the Acts Interpretation Act 1901, I make the following amendment to Excise By-Law No. 151:

Citation

1.           This By-Law is the Excise By-Law (Amendment) 2004 No. 1.

Commencement

1. This By-Law takes effect on and from the date of publication of this By-Law in the Gazette.

   Note: Under paragraph 168(a) of the Excise Act 1901, a By-Law has no force until it is published in the Gazette. However, subparagraph 168(b)(i) of that Act provides that a By-Law will take effect, or be deemed to have taken effect from a date specified by the By-Law.

   By-Law does not revoke any other By-Law

   3.            This By-Law does not revoke any other By-Law.

   Note: This By-Law does not revoke Excise By-Law No. 151 as notified in the Commonwealth of Australia Gazette, No. GN6 of 16/02/2000. This By-Law prescribes fields as ‘prescribed intermediate production areas’ for the purposes of subsection 6D(1) of the Excise Tariff Act 1921.

   Amendment

2. Paragraph A is amended by deleting the text under the heading of Carnarvon Basin and inserting:

   “ – the production areas in the Carnarvon Basin known as Lambert and Legendre/Legendre South.”

   Note: The amendments amend Excise By-Law No. 151 to prescribe the Legendre/Legendre South field as a ‘prescribed intermediate production area’ for the purposes of subsection 6D(1) of the Excise Tariff Act 1921.

   Dated this twenty third day of February 2004.

   Signed by

   Margot Ingrid Rushton

   Delegate of the Commissioner of Taxation