Excise By-Law No. 114 (Amendment) (No. 1) 2022
Reference: LI 2022/11
Document type: Legislative Instrument
Enabling act: Excise Act 1901
Date of issue: 25 March 2022
Signatory: Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice
Registration number: F2022L00584
Registration date: 11 April 2022
This by-law does not revoke any other by-law.


1. Name of instrument: This instrument is the Excise By-Law No. 114 (Amendment) (No. 1) 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. By-Law does not revoke any other by-Law: This by-law does not revoke any other by-law. | 4. 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. (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. (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.