Excise Tariff Act 1921
Term(s) | Definition | Defined in Legislation | See Section(s) |
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area | includes: |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
biodiesel | means mono ‐ alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats or oils whether or not used. |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
blended tobacco goods | has the meaning given by subsection 6AAC(1). |
Excise Tariff Act 1921 |
Excise Tariff Act 1921 - 3 Definitions
Excise Tariff Act 1921 - 6AAC Duty payable on blended tobacco goods |
CEO | means the Commissioner of Taxation. |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
delayed‐entry oil | means stabilised crude petroleum oil or condensate (other than oil or condensate in respect of which subitem 20.1 or 21.1 of the Schedule applies) produced from a prescribed source, but not entered for home consumption, before the operative day for that source. |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
delayed‐entry oil rate | , in relation to delayed ‐ entry oil, has the meaning given by section 6E. |
Excise Tariff Act 1921 |
Excise Tariff Act 1921 - 3 Definitions
Excise Tariff Act 1921 - 6E Delayed - entry oil rate |
diesel | does not include biodiesel. |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
exempt offshore area | means a production area, within the meaning of section 5B: |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
exempt offshore condensate | means condensate that is included in exempt offshore oil and condensate. |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
exempt offshore field | means a field: |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
exempt offshore oil | means stabilised crude petroleum oil that is included in exempt offshore oil and condensate. |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
exempt offshore oil and condensate | means the first 4767.3 megalitres of: |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
exempt oils and hydraulic fluids | means goods described in subsection ( 6). |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
fuel oil | means a petroleum product, whether obtained through a process of blending or otherwise, that has the physical characteristics described in subsection ( 4). |
Excise Tariff Act 1921 |
Excise Tariff Act 1921 - 3 Definitions
Excise Tariff Act 1921 - 4 Time of imposition of Duties of Excise |
installation | means a subsea installation, for the production of petroleum oil or condensate , that is connected to a fixed platform, a floating production system or any other petroleum collection system. |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
intermediate area | means an area declared by the Resources Minister , by notice in writing published in the Gazette , to be an intermediate area for the purposes of this Act, being an area that contains at least one old accumulation but that does not contain a relevant accumulation which was developed before 23 Oct |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
intermediate oil | means stabilized crude petroleum oil (other than new oil, delayed ‐ entry oil or oil in respect of which subitem 20.1 of the Schedule applies) produced from an intermediate area. |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
liquefied petroleum gas | means: |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
new oil | means stabilized crude petroleum oil (other than delayed ‐ entry oil or oil in respect of which subitem 20.1 of the Schedule applies) produced from: |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |
old accumulation | means a relevant accumulation that was discovered before 18 September 1975. |
Excise Tariff Act 1921 | Excise Tariff Act 1921 - 3 Definitions |