Customs Tariff (Coal Export Duty) Amendment Act 1979 (Cth)

Customs Tariff (Coal Export Duty) Amendment Act 1979

No. 176 of 1979

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 1979.

(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 on 1 November 1979.

Rate of duty

3. Section 6 of the Principal Act is amended—

(a) by omitting “The” and substituting “(1) Subject to sub-section (2), the”; and

(b) by adding at the end thereof the following sub-section:

“(2) Where a Collector is satisfied that high quality coking coal consists, wholly or in part, of coal that—

(a) has been produced from underground mining operations;

(b) has been produced from open-cut mining operations and extracted at a vertical depth of greater than 60 metres below the surface of the ground that existed prior to the commencement of open-cut coal mining operations;

(c) has, on or after 1 July 1980, been produced from a mine in relation to which, at the time when the coal was produced, a declaration by the Minister for Trade and Resources under sub-section 8(1) was in force; or

(d) has, on or after 1 July 1980, been produced from an extension to a coal mine in relation to which, at the time when the coal was produced, a declaration by the Minister for Trade and Resources under sub-section 8(2) was in force,

 

the rate of the duty of Customs imposed by this Act on that high quality coking coal is—

(e) in a case where the Collector is satisfied that the high quality coking coal consists wholly of coal so produced—$1.00 per tonne; or

(f) in a case where the Collector is satisfied that the high quality coking coal consists in part of coal so produced—$1.00 per tonne on that part of the high quality coking coal so produced and $3.50 per tonne on the remainder of the high quality coking coal.”.

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—

(a) if coal were subjected to proximate analysis, on an air-dried basis, it would be classified as coal having an ash content greater than 12%; or

(b) the crucible swelling number of coal is not greater than 3,

the coal is exempt from the duty of Customs imposed by this Act.”.

5. After section 7 of the Principal Act the following section is inserted:

Declarations as to new mines and major new extensions to existing mines

“8. (1) Where the Minister for Trade and Resources is satisfied that production of coal from a coal mine will first commence, or first commenced, on or after 1 July 1980, he may, by notice published in the Gazette, declare the mine to be a new coal mine for the purposes of this Act.

“(2) Where the Minister for Trade and Resources is satisfied that—

(a) there will be, or has been, a major extension to a coal mine which is a coal mine from which the production of coal commenced before 1 July 1980;

(b) the production of coal from the extension will first commence, or first commenced, on or after that date;

(c) as a result of that extension there will be, or has been, a substantial increase in the production of coal from the mine; and

(d) that substantial increase in production is not likely to be temporary,

he may, by notice published in the Gazette, declare the extension to the coal mine to be a major new extension for the purposes of this Act, but, if at any time he is of the opinion that that substantial increase in production of coal from the mine has not taken, or is not likely to take, place or has been, or is likely to be, temporary, he may, by notice published in the Gazette, revoke the earlier declaration.

 

“(3) A declaration under sub-section (1) or (2) has effect, or shall be deemed to have had effect, from such date as is specified in the declaration, which may be a date earlier than the publication of the declaration in the Gazette, and the revocation of such a declaration has effect from such date as is specified in the revocation, which shall not be a date earlier than the publication of the revocation in the Gazette”.