CUSTOMS
TARIFF (COAL EXPORT DUTY)
AMENDMENT ACT
1976
No. 145 of 1976
An Act to amend the Customs
Tariff (Coal Export Duty) Act 1975.
BE
IT ENACTED by the Queen, and the Senate and House of Representatives of the
Commonwealth of Australia, as follows:—
Short title,
&c.
1.
(1) This Act may be cited as the Customs Tariff (Coal Export Duty) Amendment
Act 1976.
(2)
The Customs Tariff (Coal Export Duty) Act 1975 is in this Act referred
to as the Principal Act.
Commencement.
2.
This Act shall be deemed to have come into operation at the hour of 8 o’clock
in the evening by standard time in the Australian Capital Territory on 17
August 1976.
Rate of duty.
3.
Section 6 of the Principal Act is amended—
(a)
by omitting from paragraph (a) the figures “$6.00” and substituting the figures
“$4.50”; and
(b)
by omitting from paragraph (b) the figures “$2.00” and substituting the figures
“$1.50”.
Exemption.
4.
Section 7 of the Principal Act is amended by omitting sub-section (1) and
substituting the following sub-section:—
“(1)
Where a Collector is satisfied that the crucible swelling number of coal is not
greater than 3, the coal is exempt from the duty of Customs imposed by this
Act.”.