Excise By-law No. 114 (Cth)
Excise By-Law No. 114
as amended
made under section 165 of the
Excise Act 1901
This compilation was prepared on 6 August 2009 taking into account amendments up to and including Excise By-Law (Amendment) 2009 (No. 1).
Prepared by the Goods and Services Tax and Excise Centre of Expertise
Australian Taxation Office, Adelaide.
Excise By-Law No. 114
Name of by-law
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, and Angel 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.
Notes to the Excise By-Law No. 114
Note 1
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.
Table of Instruments
| Title | Date of notification in Gazette or FRLI registration | Date of |
| 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 |
Table of Amendments
| ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
| Provision affected | How affected |
| Paragraph 1 Paragraph 2 | rs. (F2009L03010) am. (F2006B11678); (F2006B11681); (F2007B00016); and (F2008L04519) rs. (F2009L03010) |
| Paragraph 3 | ad. (F2009L03010) |
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