as amended

made under section 165 of the

This compilation was prepared on 6 August 2009 taking into account amendments up to and including Excise By-Law (Amendment) 2009 (No. 1).

Prepared by the Goods and Services Tax and Excise Centre of Expertise

Australian Taxation Office, Adelaide.

Excise By-Law No. 114

Name of by-law

1.      This by-law is the Excise By-Law No. 114.

Fields

2.   For paragraph (a) of the definition of ‘exempt offshore field’ in subsection 3(1) of the Excise Tariff Act 1921, this by-law prescribes Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, and Angel as fields.

Application of paragraph 2

3.   Paragraph 2 is deemed to have taken effect on and from the following dates:

(a)           in respect of Cossack and Wanaea – 15 November 1995;

(b)           in respect of Lambert/Hermes – 20 October 1997;

(c)           in respect of Legendre/Legendre South – 30 April 2001;

(d)           in respect of Angel – 2 October 2008.

Notes to the Excise By-Law No. 114

Note 1

Excise By-Law No. 114 (in force under section 165 of the Excise Act 1901) as shown in this compilation is amended as indicated in the Table below.

Table of Instruments

Table of Amendments