Excise By-Law (Amendment) 2009 (No. 2)

Administered by Department of the Treasury

Legislation au F2009L03011 ByLaws Not in force Legislative Instrument

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Explanatory Statement

 

Excise Act 1901

Excise By-Law (Amendment) 2009 (No. 2)

 

General Outline

 

  1. This Explanatory Statement is provided in accordance with section 26 of the Legislative Instruments Act 2003.
  2. Subitem 20.1 of the Schedule to the Excise Tariff Act 1921 imposes a duty rate of ‘Free’ on goods as prescribed by by-law.
  3. Excise By-Law No. 75 (By-Law No. 75) provides that subitem 20.1 applies to stabilised crude petroleum oil for use in the recovery or production or the recovery and production of goods falling within item 20 and item 21.
  4. During a review of By-Law No. 75, the following amending by-laws pertaining to this by-law were identified as containing amending instructions that were misdescribed and therefore not all amendments were incorporated:

Title

Date of FRLI registration

Date of
commencement

Excise By-Law (Amendment) 1998 No.1

 

 

18 Feb 1998 (see Gazette 1998, No. GN7) (see F2006B11681)

 

18 February 1998

 

 

Excise By-Law (Amendment) 2006 (No. 1)

30 Jun 2006 (see F2006L02160)

1 July 2006

5.      Excise By-Law (Amendment) 2009 (No. 2) therefore contains the necessary amendments to be made to By-Law No. 75 that will rectify those misdescribed amendments and give this by-law a modern drafting style.

6.      The amendment to By-Law No. 75 is made under section 165 of the Excise Act 1901 (under subsection 33(3) of the Acts Interpretation Act 1901 the power to make an instrument can be construed as a power to amend an instrument).


Date of effect

 

7.      This by-law takes effect on and from the date of registration on the Federal Register of Legislative Instruments.

Note: Subsection 56(1) of the Legislative Instruments Act 2003 provides that in certain circumstances, the requirement for a legislative instrument to be published in the Gazette is taken to be satisfied if the legislative instrument is registered on the Federal Register of Legislative Instruments. Subsection 56(1) of the Legislative Instruments Act 2003 applies to this by-law.

Effect of the instrument

 

8.      This by-law makes the necessary amendments to correct errors identified in, and give a modern drafting style to, By-Law No. 75.

9.      Compliance cost impact. No change/low. An assessment of the compliance cost impact indicates the impact will be minor for both implementation and on-going compliance costs.  The change to the instrument is of a minor, routine nature.

Impact of the instrument

 

10.  The amendments made by this by-law will not alter the existing arrangements provided by By-Law No. 75.

Consultation

11.  Section 18 of the Legislative Instruments Act 2003 provides for circumstances where consultation may not be necessary or appropriate. As this by-law simply rectifies previous misdescribed amendments of the by-law and does not alter existing arrangements, no consultation in its development was undertaken.

 

Timothy Dyce

Deputy Commissioner and Delegate for Commissioner of Taxation (CEO)

30 July 2009

 

Related Rulings/Determinations:

 

Subject references:

Excise Tariff

Excise By-Law

 

Legislative references:

Acts Interpretation Act 1901 subsection 33(3)

Excise Act 1901 section 165

Excise Tariff Act 1921 The Schedule, item 20

Excise Tariff Act 1921 The Schedule, subitem 20.1

Excise Tariff Act 1921 The Schedule, item 21

Legislative Instruments Act 2003 section 18

Legislative Instruments Act 2003 section 26

Legislative Instruments Act 2003 subsection 56(1)

Excise By-law No. 75

 

Other references:

 

 

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.