Document ID: chunk:federal_register_of_legislation:F2019L00412:body:0
Version: federal_register_of_legislation:F2019L00412
Segment Type: other
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Character Range: 0–1050

Legislative Instrument

Excise By-Law - Condensate

I, Timothy Dyce, Deputy Commissioner of Taxation, make this By-law under section 165 of the Excise Act 1901.

Timothy Dyce
Deputy Commissioner of Taxation
Dated: 01 March 2019

      1. Name of instrument
    This instrument is Excise By-Law - Condensate.

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

    3.                  Revoking Previous instrument
    This instrument repeals and replaces Excise By-Law 155 (F2008L04515), registered on 27 November 2008.

    4.                  Application
    This instrument applies to condensate produced on or after the date of commencement.  Condensate has the meaning given by subsection 4(1) of the Excise Act 1901.

    5.                  By-Law
    Subitem 21.1 of the Schedule to the Excise Tariff Act 1921 applies to condensate for use in the recovery or production, or recovery and production of goods falling within items 20 and 21.