Excise Tariff Legislation Amendment
Act 1994

No. 134 of 1994

An Act to amend legislation relating to duties of excise

[Assented to 1 November 1994]

The Parliament of Australia enacts:

PART 1—PRELIMINARY

Short title

1.   This Act may be cited as the Excise Tariff Legislation Amendment Act 1994.

Commencement

2.(1) Sections 1, 2, 3 and 7 commence on the day on which this Act receives the Royal Assent.

(2)  Sections 4, 5 and 6 are taken to have commenced on 1 January 1994.

(3)  Section 8 is taken to have commenced on 24 December 1993.

PART 2—AMENDMENTS OF THE EXCISE TARIFF ACT 1921

Principal Act

3.  In this Part, “Principal Act” means the Excise Tariff Act 1921¹.

Definitions

4.  Section 3 of the Principal Act is amended:

(a)  by inserting “onshore” after “particular exempt” in the definition of “exempt onshore oil” in subsection (1);

(b)  by omitting the definition of “exempt offshore oil” from subsection (1) and substituting the following definition:

“ ‘exempt offshore oil’ means the first 4767.3 megalitres of stabilised crude petroleum oil produced from a particular exempt offshore field from which petroleum oil was not produced before 1 July 1987;”;

(c)   by omitting the definitions of “exempt area” and “exempt field” from subsection (1);

(d)  by inserting in subsection (1) the following definitions:

“ ‘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 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 onshore area’ means a production area, within the meaning of section 5B:

(a)  that is in a State or Territory or inside the outer limits of the territorial sea of Australia; and

(b)  that is not, and has not been, a prescribed source;

‘exempt onshore field’ means a field:

(a)   that is prescribed by By-law; and

(b)  that consists of, or encompasses, an exempt onshore area or 2 or more exempt onshore areas;”.

Insertion of new section

5.  After section 3 of the Principal Act the following section is inserted:

Ministerial guidelines relating to fields

“3A.(1) The Minister for Primary Industries and Energy may, by signed instrument, make guidelines to be taken into account by the Comptroller in making By-laws prescribing a field for the purposes of the definition of ‘exempt onshore field’ or ‘exempt offshore field’.

“(2)      In making By-laws for a purpose described in subsection (1), the Comptroller must have regard to the guidelines in force at the time.

“(3)      Ministerial guidelines are disallowable instruments for the purpose of section 46A of the Acts Interpretation Act 1901.”.

Amendment of Schedule

6.  The Schedule to the Principal Act is amended:

(a)   by inserting “onshore” after “exempt” in sub-item 17(B);

(b)   by inserting “onshore” after “exempt” (wherever occurring) in sub-item 17(C).

PART 3—AMENDMENTS OF THE EXCISE TARIFF AMENDMENT ACT (NO. 2) 1993

Principal Act

7.  In this Part, “Principal Act” means the Excise Tariff Amendment Act (No. 2) 1993².

Commencement

8.  Section 2 of the Principal Act is amended by omitting subsections (2), (3) and (4) and substituting the following subsections:

“(2)      Sections 3, 4 and 5 and paragraphs 6(a), (b), (f), (g), (h) and (j) are taken to have commenced on 1 April 1994.

“(3)      Paragraphs 6(d) and (e) commence on 21 January 1994.”.

NOTES

1.    No. 26, 1921, as amended. For previous amendments, see No. 28, 1924; No. 28, 1926; No. 4 (as amended by No. 80, 1950), 1928; Nos. 20 (as amended by No. 80, 1950) and 21 (as amended by No. 80, 1950), 1933; No. 17 (as amended by No. 80, 1950), 1936; Nos. 24 and 70, 1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80, 1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22, 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121, 1974; No. 104, 1975; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; No. 50, 1981; Nos. 24, 45, 54 and 80, 1982; Nos. 27 and 99, 1983; Nos. 53, 72 (as amended by No. 65, 1985) and 131 (as amended by No. 41, 1985), 1984; Nos. 39, 41 and 189, 1985; Nos. 10, 20 (as amended by No. 160, 1986) and 160, 1986; Nos. 53, 76, 104, 145 and 150, 1987; Nos. 29, 99 and 149, 1988; Nos. 77 and 177, 1989; No. 112, 1990; Nos. 80 and 186, 1991; No. 65, 1992; Nos. 9, 56 and 115, 1993; and No. 62, 1994.

2.    No. 115, 1993.

[Minister’s second reading speech made in—

Senate on 11 May 1994

House of Representatives on 19 October 1994]