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:

Name of by-law

This by-law is the Excise By-Law (Amendment) 2009 (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 the date of registration on the Federal Register of Legislative Instruments.

Note: Subsection 56(1) of the Legislative Instruments Act 2003 provides that in certain circumstances, the requirement for a legislative instrument to be published in the Gazette is taken to be satisfied if the legislative instrument is registered on the Federal Register of Legislative Instruments. Subsection 56(1) of the Legislative Instruments Act 2003 applies to this by-law.

By-Law does not revoke any other by-Law

4. This by-law does not revoke any other 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, as amended by Excise By-Law (Amendment) 2001 No.1 notified in the Commonwealth of Australia Gazette, No. S 145, on 20 April 2001, and as amended by Excise By-Law (Amendment) 2008 No.1 registered on the Federal Register of Legislative Instruments on 27 November 2008. 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.

Amendments

5. Omit the first paragraph, substitute:

"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.”

6. Omit the second paragraph, substitute:

"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;

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