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Excise Tariff Act 1921

Submitted by Richard_Li on
Distinguished Terms in this instrument
Term(s) Definition Defined in Legislation See Section(s)
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

This site is generated from open public information stored in the Finance Knowledge Graph. For more information, please see: About structure.gov.au.