Document ID: chunk:federal_register_of_legislation:C2025C00166:section:6:p2
Version: federal_register_of_legislation:C2025C00166
Segment Type: section
Provision Reference: s 6 (pt 2/3)
Character Range: 12993–15656

(a subsequent period) that ends after that first‑mentioned period; but
 (b) if the Minister does not, within 15 days after the end of a subsequent period, make such a declaration, the Minister is again taken to have refused, under subsection (1B), to make such a declaration.
 (1E) If:
 (a) a particular production area has been declared to be a limited production area; and
 (b) at any time after the declaration, the volume of excisable crude petroleum oil produced in that area and entered for home consumption exceeds the free volume of that oil in respect of that month, worked out in accordance with subsection (1G);
then:
 (c) the Minister must, by written notice given to the oil producer concerned, revoke the declaration; and
 (d) the producer must give to the Minister, in respect of all excisable crude petroleum oil produced in that area and entered for home consumption after the making of the declaration, the information that, but for the making of the declaration, would have been required in respect of each transaction concerning that oil.
 (1F) The information required to be given to the Minister under subsection (1E), or particular parts of that information, must be given to the Minister:
 (a) unless the Minister otherwise indicates in the notice revoking the declaration—in the form specified for the purpose of subsection (2); and
 (b) within a time or times specified by the Minister in that notice.
 (1G) For the purposes of this section, the free volume of excisable crude petroleum oil that is entered for home consumption before the end of a month is the maximum volume of such oil that, if entered for home consumption before the end of that month would, under section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921, be a volume of oil to which no notional duty was applicable.
Note 1: Subsection (4) of section 6B, 6C or 6D of the Excise Tariff Act 1921 specifies, among other things, the minimum volume of oil to which notional duty becomes applicable. The effect of that subsection is modified by subsection (9) of each of those sections.
Note 2: Subsection 6CA(5) of the Excise Tariff Act 1921 specifies, among other things, the minimum volume of condensate to which notional duty becomes applicable. The effect of that subsection is modified by subsection 6CA(12) of that Act.
 (2) The Minister shall, by legislative instrument, specify:
 (a) the form in which the information is to be given; and
 (b) the times within which the information is, or parts of the information are, to be given;
and the oil producer shall give the information accordingly.
Penalty:
 (a) in the case of a natural person—imprisonment for 12 months