Excise Tariff (Coal) Amendment Act 1982 (Cth)

Excise Tariff (Coal) Amendment Act 1982

No. 24 of 1982

An Act to amend the Excise Tariff Act 1921

[Assented to 6 May 1982]

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 Excise Tariff (Coal) Amendment Act 1982.

(2) The Excise Tariff Act 19211 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation, or shall be deemed to have come into operation, as the case may be, on 1 April 1982.

Amendment of Tariff

3. (1) The Schedule to the Principal Act is amended by omitting from item 20 “$0.15” and substituting “$0.25”, and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on coal in respect of which an entry authorizing the removal of the coal from a coal mine is made on or after 1 April 1982; and

(b) on coal removed on or after that date, without entry, in pursuance of sub-section 24 (2) of the Coal Excise Act 1949.

 

NOTE

1. No. 26, 1921, as amended. For previous amendments, see No. 28, 1924; No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70, 1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80, 1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22, 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121, 1974; No. 104, 1975; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; and No. 50, 1981.