Document ID: chunk:federal_register_of_legislation:C2024C00257:section:3:p1
Version: federal_register_of_legislation:C2024C00257
Segment Type: section
Provision Reference: s 3 (pt 1/5)
Character Range: 3613–6424

3  Definitions
 (1) In this Act, unless the contrary intention appears:
area includes:
 (a) a part of the surface of the earth and the subsoil beneath that part; and
 (b) a part of the surface of the earth and a part of the subsoil beneath that part.
biodiesel means mono‑alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats or oils whether or not used.
blended tobacco goods has the meaning given by subsection 6AAC(1).
CEO means the Commissioner of Taxation.
delayed‑entry oil means stabilised crude petroleum oil or condensate (other than oil or condensate in respect of which subitem 20.1 or 21.1 of the Schedule applies) produced from a prescribed source, but not entered for home consumption, before the operative day for that source.
delayed‑entry oil rate, in relation to delayed‑entry oil, has the meaning given by section 6E.
diesel does not include biodiesel.
exempt offshore area means a production area, within the meaning of section 5B:
 (a) that is outside the outer limits of the territorial sea of Australia; and
 (b) that is not, and has not been, a prescribed source.
exempt offshore condensate means condensate that is included in exempt offshore oil and condensate.
exempt offshore field means a field:
 (a) that is prescribed by By‑law; and
 (b) that consists of, or encompasses, an exempt offshore area or 2 or more exempt offshore areas.
exempt offshore oil means stabilised crude petroleum oil that is included in exempt offshore oil and condensate.
exempt offshore oil and condensate means the first 4767.3 megalitres of:
 (a) if a particular exempt offshore field produces stabilised crude petroleum oil and condensate—the stabilised crude petroleum oil and condensate that is produced from the field; or
 (b) if a particular exempt offshore field produces either stabilised crude petroleum oil or condensate (but not both)—the stabilised crude petroleum oil or condensate (as the case requires) that is produced from the field;
being a field from which neither petroleum oil nor condensate was produced before 1 July 1987.
exempt oils and hydraulic fluids means goods described in subsection (6).
exempt onshore condensate means condensate that is included in exempt onshore oil and condensate.
exempt onshore oil means stabilised crude petroleum oil that is included in exempt onshore oil and condensate.
exempt onshore oil and condensate means:
 (a) if a particular onshore field produces stabilised crude petroleum oil and condensate—stabilised crude petroleum oil and condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil and condensate produced from the field before, on or after 30 June 1987; or
 (b) if a particular onshore field produces stabilised crude