Excise By-law No. 151

Overview

The Excise By-Law No. 151, enacted in 2000 and subsequently amended in 2004, was introduced under section 165 of the Excise Act 1901 to provide specific regulations concerning the excise duties on intermediate petroleum production areas in Western Australia. This by-law was prepared by the Goods and Services Tax and Excise Centre of Expertise within the Australian Taxation Office, with the aim of ensuring precise and clear definitions and applicability of excise duties in designated areas. The Excise By-Law No. 151 identifies and prescribes certain intermediate petroleum production areas, specifically within the Carnarvon Basin, for the purposes of applying the Excise Tariff Act 1921. The law is intended to streamline the administration and compliance of excise duties in these areas, thereby ensuring a uniform application of excise laws across designated intermediate production areas. The Excise By-Law No. 151 is administered by the Parliament of Australia, reflecting the legislative intent to address the need for detailed and specific regulations governing excise duties in intermediate petroleum production areas. The by-law serves to bridge any gaps in the application of the Excise Tariff Act 1921 by providing a clear and unambiguous definition of "prescribed intermediate production area," thereby facilitating effective enforcement and compliance by industry participants. The amendments made in 2004 further refine and update the by-law, ensuring it remains relevant and effective in the context of evolving industry practices and legislative frameworks.

Scope and Application

Excise By-Law No. 151, as amended, operates under the authority of the Excise Act 1901, specifically section 165, and applies to the taxation of excisable goods within Australia. The by-law designates certain areas as "prescribed intermediate production areas" for excise purposes, which in this instance pertains to intermediate petroleum production areas in the Carnarvon Basin of Western Australia, specifically the Lambert and Legendre/Legendre South production areas. This legislation impacts entities and individuals involved in petroleum production within these specified areas, subjecting their activities to excise duties as outlined in the Excise Tariff Act 1921. The by-law's jurisdictional reach is nationwide, but it is specifically tailored to address excise on intermediate petroleum production within the defined areas. The by-law itself does not specify exclusions or exemptions, but these would typically be governed by the overarching Excise Act 1901 and the Excise Tariff Act 1921, potentially supplemented by further regulations or amendments.

Key Provisions

Excise By-Law No. 151, as amended, is a legislative instrument under the Excise Act 1901, which specifically addresses the taxation of excise goods in prescribed intermediate production areas. The primary operative sections of this By-law, particularly Section 3, define the term 'prescribed intermediate production area' for the purposes of subsection 6D(1) of the Excise Tariff Act 1921. According to Section 3, the areas in question are those in the Carnarvon Basin of Western Australia, specifically the Lambert and Legendre/Legendre South production areas. The By-law, as indicated in Section 2, commenced on the date of its publication in the Gazette, which was 16 February 2000 for the original By-law and 25 February 2004 for the amendment. The obligations and requirements imposed by Excise By-Law No. 151 on the parties and entities it governs primarily revolve around the accurate reporting and payment of excise duties on goods produced within the specified intermediate production areas. Operators in these areas must ensure compliance with the Excise Tariff Act 1921, as amended, to avoid any potential legal ramifications. The By-law is designed to ensure that excise duties are levied correctly on goods produced within the designated areas, thereby maintaining a standardised approach to tax collection in these regions. The legislation also outlines potential consequences for non-compliance. Offences under the Excise Act 1901 and associated By-laws can lead to both civil and criminal penalties. For instance, knowingly providing false or misleading information can result in fines, imprisonment, or both. The maximum penalties can vary depending on the severity of the offence, but they are typically significant enough to deter non-compliance. These penalties underscore the importance of adhering to the provisions set forth in the Excise By-Law No. 151 and the broader Excise Act 1901.