Coal Industry Legislation Amendment Act 1982 (Cth)
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BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
“(aa) amounts equal to two-thirds of the amounts raised as duties of Excise on coal (other than coal to which paragraph (a) applies) —
(i) in respect of which an entry authorizing the removal of the coal from a coal mine was or is made before 1 April 1982; or
(ii) that was or is removed from a coal mine before that date, without entry, in pursuance of sub-section 24 (2) of the
Coal Excise Act 1949;“(ab) amounts equal to four-fifths of the amounts from time to time raised as duties of Excise on coal, other than coal to which paragraph (a) or (aa) applies; and”.
(a) by omitting paragraph (1) (a) and substituting the following paragraphs:
“(a) amounts equal to one-third of the amounts raised as duties of Excise on—
(i) coal in respect of which an entry authorizing the removal of the coal from a coal mine was or is made during the period that commenced at the hour of 2 o’clock in the morning by standard time in the Australian Capital Territory on 17 August 1977 and ended or ends on the expiration of 31 March 1982 according to legal time in the place where the entry was or is made; or
(ii) coal removed from a coal mine, without entry, in pursuance of sub-section 24 (2) of the
Coal Excise Act 1949, during the period that commenced at the hour of 2 o’clock in the morning by standard time in the Australian Capital Territory on 17 August 1977 and endedor ends on the expiration of 31 March 1982 according to legal time in the place where the mine is situated;
“(aa) amounts equal to one-fifth of the amounts from time to time raised as duties of Excise on—
(i) coal in respect of which an entry authorizing the removal of the coal from a coal mine was or is made on or after 1 April 1982; or
(ii) coal removed from a coal mine on or after that date, without entry, in pursuance of sub-section 24 (2) of the
Coal Excise Act 1949;”; and(b) by inserting in sub-section (2) “or (aa)” after “(1) (a)”.
1. No. 80, 1949, as amended. For previous amendments, see No. 1, 1950; No. 54, 1956; No. 20, 1961; No. 77, 1968; and No. 137, 1977.
2. No. 135, 1977.
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