Coal Excise Amendment Act 1981 (Cth)

Coal Excise Amendment Act 1981

No. 19 of 1981

 

An Act to amend the Coal Excise Act 1949, and for otherpurposes

[Assented to 25 March 1981]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1.(1) This Act may be cited as the Coal Excise Amendment Act 1981.

(2) The Coal Excise Act 19491 is in this Act referred to as the Principal Act.

Commencement

2.(1) Subject to sub-section (2), this Act shall come into operation on the day on which it receives the Royal Assent.

(2) Section 4 shall come into operation on the twenty-eighth day after the day on which this Act receives the Royal Assent.

Removal of coal

3.(1) Section 24 of the Principal Act is amended by omitting from sub-section (4) “the seventh working day” and substituting “28 days, or such greater number of days as is prescribed,”.

(2) The amendment made by sub-section (1) applies in relation to an entry in respect of coal removed from a coal mine during a period approved by the Collector that expires after the commencement of this section.

 

4.(1) After section 27 of the Principal Act the following section is inserted:

Review of decisions

“27a. Applications may be made to the Administrative Appeals Tribunal for—

(a) a review of determinations of the Collector under section 10;

(b) a review of decisions of the Collector under section 12, 14, 15 or 16; or

(c) a review of decisions of the Minister under section 17.”.

(2) The Schedule to the Administrative Appeals Tribunal Act 1975² is amended by omitting Part IX.

(3)The amendment made by sub-section (1) applies in relation to—

(a) a decision of the Collector under section 12 or 16 of the Coal Excise Act 1949 given before or after the commencement of this section;

(b) a determination of the Collector under section 10 of the Coal Excise Act 1949 given after the commencement of this section;

(c) a decision of the Collector under section 14 or 15 of the Coal Excise Act 1949 given after the commencement of this section; and

(d) a decision of the Minister under section 17 of the Coal Excise Act 1949 given after the commencement of this section.

(4)The amendment made by sub-section (2) does not affect an application made, but not finally determined, in accordance with the Part omitted by that sub-section, before the commencement of this section.

Formal amendments

5.The Principal Act is amended as set out in the Schedule.

   

SCHEDULE Section 5

FORMAL AMENDMENTS

Provision amended	Omit—	Substitute—
Section 2	the first day of November, One thousand nine hundred and forty-nine	1 November 1949
Section 4 (definition of “officer”)	Customs Act 1901-1960	Customs Act 1901
Section 5	Excise Act 1901-1947	Excise Act 1901
Paragraph 5 (a)	fourteen, fifteen and twenty-three	14, 15 and 23
Paragraph 5 (aa)	sixty and sixty-one	60 and 61
Paragraph 5 (b)	eighty-six, eighty-seven, ninety-one, ninety-two, one hundred, one hundred and four, one hundred and five, one hundred and six and one hundred and seven	86, 87, 91, 92, 100, 104, 105, 106 and 107
Paragraph 5 (c)	one hundred and sixteen and one hundred and seventeen and paragraphs (I), (II), (III), (V), (Va), and (IX) of section one hundred and twenty	116 and 117 and paragraphs 120 (i), (ii), (iii), (v), (va) and (ix)
Paragraph 5 (d)	, XIII and XIV	and XIV
Section 7	Two hundred dollars	$200
Section 13	the thirty-first day of December	31 December
Sub-section 14 (2)	seven	7
Section 18	Two hundred dollars	$200
Section 20	Forty dollars	$40
Section 21	Forty dollars	$40
Section 22	One hundred dollars	$100
Sub-section 24 (1)	Two hundred dollars	$200
Sub-section 24 (2)	the provisions of the last preceding sub-section	sub-section (1)
Sub-section 24 (3)	(a) the last preceding sub-section	sub-section (2)
	(b) section twenty-four B of this Act	section 24b
Sub-section 24 (4)	sub-section (2) of this section	sub-section (2)
Section 24a	sub-section (2) of the last preceding section	sub-section 24 (2)
Section 27	One hundred dollars	$100
Section 28	Two hundred dollars	$200

NOTES

1. No. 81, 1949, as amended. For previous amendments, see No. 19, 1961; No. 93, 1966; Nos. 18 and 76, 1968; and No. 216, 1973.

2. No. 91, 1975, as amended. For previous amendments, see Nos. 60, 89, 91, 157, 162, 163 and 209, 1976; Nos. 30, 57, 58 and 111, 1977; Nos. 65 and 109, 1978; Nos. 19 and 143, 1979; and No. 110, 1980.