Excise By-Law No. 114 (Amendment) (No. 1) 2022 (Cth)

Legislative Instrument

Excise By-Law No. 114 (Amendment) (No. 1) 2022

I, Ben Kelly, Deputy Commissioner of Taxation, make this amendment to Excise By-Law No. 114 under Section 165 of the Excise Act 1901.

Ben Kelly

Deputy Commissioner of Taxation

Policy, Analysis and Legislation

Law Design and Practice

25 March 2022

1. Name of instrument

This instrument is the Excise By-Law No. 114 (Amendment) (No. 1) 2022.

1. Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

1. By-Law does not revoke any other by-Law

This by-law does not revoke any other by-law.

1. 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.