Federal Register of Legislation - Australian Government

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Excise By-Law No. 155

Authoritative Version
2008/EXC/0035 By-laws as made
This By-Law provides one of the mechanisms required to give effect to the Government’s Budget announcement on condensate in that condensate as prescribed by by-law has an excise duty rate of ‘Free’.
Administered by: Treasury
Registered 27 Nov 2008
Tabling HistoryDate
Tabled HR01-Dec-2008
Tabled Senate01-Dec-2008
Date of repeal 27 Mar 2019
Repealed by Excise By-Law - Condensate


Excise Act 1901


Excise By-Law No. 155


I, Timothy Dyce, delegate of the Commissioner of Taxation for the purposes of section 165 of the Excise Act 1901, hereby make the By-law set out below.



1.             This by-law may be cited as Excise By-Law No. 155.

Legislative instrument

2.             This by-law is a legislative instrument for the purposes of the Legislative Instruments Act 2003.


3.             This by-law takes effect on and from midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

Note: Subparagraph 168(b)(i) of that Act provides that a By-Law will take effect, or be deemed to have taken affect from a date specified by the By-Law.

By-Law does not revoke any other By-Law

4.             This by-law does not revoke any other Excise By-Law.


5.      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.


Dated this Twenty sixth   day of November    2008


Timothy Dyce

Deputy Commissioner and Delegate of the Commissioner of Taxation