DRAFT A New Tax System (Goods and Services Tax) Recipient Created Tax Invoice Instrument RCTI 2005/1

Under section 165 of the Excise Act 1901 and subsection 33(3) of the Acts

Interpretation Act 1901, I make the following amendments to Excise By-Law No. 114:

Citation

This by-law may be cited as Excise By-Law (Amendment) 2008 (No 1).

Legislative instrument

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

Commencement

3. This by-law takes effect on and from 2 October 2008.

Note: Subparagraph 168(b)(i) of Excise Act 1901provides 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.

Note: This By-Law does not revoke Excise By-Law No. 114 notified in the Commonwealth of Australia

Gazette, No. GN44 of 8 November 1995, as amended by Excise By-Law (Amendment) 1997 No. 2

notified in the Commonwealth of Australia Gazette, No. GN44 of 5 November 1997, as amended by Excise By-Law

(Amendment) 1998 No. 1 notified in the Commonwealth of Australia Gazette, No. GN7 of 18 February

1998, and as amended by Excise By-Law (Amendment) 2001 No.1 notified in the Commonwealth of Australia Gazette, No. S 145, on 26 April 2001. This By-Law prescribes fields for the purposes of paragraph (a) of the definition of ‘exempt offshore field’ in subsection 3(1) of the Excise Tariff Act 1921.

Amendment

5. In paragraph 1, after the word "Wanaea," substitute the words "Lambert/Hermes, Legendre/Legendre South, and Angel" for the words “Lambert/Hermes and Legendre/Legendre South".

6. In paragraph 2, after the word "Hermes," delete the word “and”.

7. In paragraph 2, after the word “South”, insert the words “, and on and from 2 October 2008 in respect of Angel.”