Customs Tariff (Coal Export Duty) Amendment Act 1984 (Cth)

Customs Tariff (Coal Export Duty) Amendment Act 1984

No. 132 of 1984

 

An Act to amend section 7 of the Customs Tariff (Coal Export Duty) Act 1975

[Assented to 25 October 1984]

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 Customs Tariff (Coal Export Duty) Amendment Act 1984.

(2) The Customs Tariff (Coal Export Duty) Act 19751is in this Act referred to as the Principal Act.

Commencement

2. This Act shall be deemed to have come into operation on 28 May 1984.

Exemption

3. Section 7 of the Principal Act is amended—

(a) by omitting from sub-section (2) “Where” (first occurring) and substituting “Without limiting sub-sections (3) and (4), where”; and

 

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

“(3) Without limiting sub-sections (2) and (4), where a Collector is satisfied that—

(a) high quality coking coal consisting wholly of a blend of—

(i) coal produced from underground mining operations at a particular mine; and

(ii) coal produced from open-cut mining operations at that mine,

(in this sub-section referred to as ‘coal of the relevant blend’) was—

(iii) from time to time during the prescribed year, produced for export;

(iv) exported from time to time during the prescribed year; and

(v) exported during a prescribed period; and

(b) the coal of the relevant blend that, during the prescribed year, was produced for export and the coal of the relevant blend that, during that prescribed period, was produced for export (if any) each contained at least 15% of coal referred to in sub-paragraph (a) (i),

coal of the relevant blend exported during that prescribed period is exempt from the duty of Customs imposed by this Act.

“(4) Without limiting sub-sections (2) and (3), where a Collector is satisfied that—

(a) coal produced at a particular mine (in this sub-section referred to as ‘relevant coal’) was—

(i) from time to time during the prescribed year, produced for export;

(ii) exported from time to time during the prescribed year; and

(iii) exported during a prescribed period; and

(b) the relevant coal that, during the prescribed year, was produced for export and the relevant coal that, during that prescribed period, was produced for export (if any) each consisted of—

(i) at least 15% of coal produced from underground mining operations; and

(ii) coal produced from open-cut mining operations,

relevant coal exported during that prescribed period, being high quality coking coal, is exempt from the duty of Customs imposed by this Act.

“(5) In this section—

‘prescribed period’ means—

(a) the period commencing on 28 May 1984 and ending on 30 September 1984;

 

(b) the period of 6 months commencing on 1 October 1984; or

(c) each succeeding period of 6 months;

‘prescribed year’ means the period of 12 months that commenced on 28 May 1983.”.

NOTE

1. No. 106, 1975, as amended. For previous amendments, see Nos. 37 and 145, 1976; No. 103, 1977; No. 176, 1979; No. 17, 1982; and Nos. 29 and 91, 1983.