I, Timothy Dyce, Deputy Commissioner of Taxation, make this By-law under section 165 of the Excise Act 1901.

Timothy Dyce

Deputy Commissioner of Taxation

Dated: 01 March 2019

1. Name of instrument

This instrument is Excise By-Law - Condensate.

2.                  Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

3.                  Revoking Previous instrument

This instrument repeals and replaces Excise By-Law 155 (F2008L04515), registered on 27 November 2008.

4.                  Application

This instrument applies to condensate produced on or after the date of commencement.  Condensate has the meaning given by subsection 4(1) of the Excise Act 1901.

5.                  By-Law

Subitem 21.1 of the Schedule to the Excise Tariff Act 1921 applies to condensate for use in the recovery or production, or recovery and production of goods falling within items 20 and 21.