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Excise Tariff (Fields) Guidelines

Authoritative Version
ETFG 1/2008 Guides & Guidelines as made
These Guidelines are the Excise Tariff (Fields) Guidelines (Number 1) 2008.
Administered by: Treasury
Registered 25 Jul 2008
Tabling HistoryDate
Tabled HR26-Aug-2008
Tabled Senate26-Aug-2008
Date of repeal 22 Sep 2018
Repealed by Excise Tariff (Fields) Guidelines 2018


Commonwealth of Australia


Excise Tariff Act 1921


Excise Tariff (Fields) Guidelines (Number 1) 2008


ETFG 1/2008



I, Martin Ferguson, Minister for Resources and Energy, make the following guidelines under section 3A of the Excise Tariff Act 1921.




Dated 14th July 2008


                                                Martin Ferguson



Minister for Resources and Energy







1.            These guidelines may be cited as the Excise Tariff (Fields) Guidelines.


               [Note: These guidelines commence upon registration on the Federal Register   of Legislative Instruments]


Definition of "reservoir"


2.            For the purposes of clause 3, "reservoir" means a porous and permeable underground formation containing an individual and separate natural accumulation of producible hydrocarbons (whether oil or gas, or both) that is:

(a)                confined by impermeable rock or water barriers; and

(b)               characterised by a single natural pressure system.


Definition of "field"


3.            (1) In making By-laws prescribing a field for the purposes of the definition of "exempt onshore field" or "exempt offshore field" in subsection 3(1) of the Excise Tariff Act 1921, the CEO must take into account that, for any of those purposes, "field" means an area overlying:

(a)                a single reservoir; or

(b)               multiple reservoirs, all grouped on, or related to, the same individual geological structure and/or stratigraphic condition.


                        (2) For the purposes of paragraph 3(1)(b), 2 or more reservoirs may                 be within 1 field despite being separated:

                          (a)   vertically by intervening impervious strata; and/or

                          (b)   laterally by local geological barriers.


                        (3) For the purposes of paragraph 3(1)(b)

                           (a)     reservoirs do not belong to the same field if:

                                                (i)         they are located in separate culminations of one                                                                gross geological structure or in widely separated                                                         locations of the same stratigraphic trap situation;                                                         and

                                                (ii)        the horizontal separation of the areas overlying                                                   the productive reservoirs exceeds 1 kilometre;                                                        and

(b)     2 or more reservoirs that occur in, or are related to, different     geological structures and/or stratigraphic conditions belong to

        the same field if the reservoirs:

(i)                  are vertically one above the other; and

(ii)                overlap in horizontal extent.