Coal Excise Act 1949
Act No. 81 of 1949 as amended
[Note: This Act was repealed by Act No. 74 of 2006 on 1 July 2006]
This compilation was prepared on 8 September 2003
taking into account amendments up to Act No. 25 of 2001
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra
Contents
1 Short title [see Note 1]
2 Commencement
2A General administration of Act
3 Application of Act
4 Interpretation
5 Incorporation of Excise Act
7 Producers to be licensed
8 Licence‑fees
9 Application for licence
10 Payment of licence‑fee and security
11 Form of security
12 Grant of licence
13 Period of licences
14 Renewal of licences
15 Fresh security may be required
16 Transfer of licences
17 Cancellation of licences
18 Duty of producers
19 Supervision by officers
20 Office accommodation for officers
21 Facilities for officers
22 Producers to keep books
23 Duty to be paid by producer
24 Removal of coal
24A Rate of duty
24AA Ascertaining quantities of coal
25 Access to coal mines
26 Forfeiture
27A Review of decisions
28 Regulations
Notes
An Act relating to excise on coal
1 Short title [see Note 1]
This Act may be cited as the Coal Excise Act 1949.
2 Commencement
This Act shall come into operation on 1 November 1949.
2A General administration of Act
The CEO has the general administration of this Act.
3 Application of Act
This Act applies to any excise duty on coal imposed by the Parliament.
4 Interpretation
In this Act, unless the contrary intention appears:
CEO means the Commissioner of Taxation.
coal means any goods upon which, under the name of coal, any excise duty imposed by the Parliament is payable.
coal mine means the premises in respect of which a producer is licensed to produce coal and includes all adjacent premises used in connexion therewith or with the business of the producer.
Collector has the same meaning as in the Excise Act 1901.
duty means duty of Excise.
licence means a licence under this Act to produce coal.
officer means a person employed or engaged under the Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953).
producer means a person licensed under this Act to produce coal.
this Act includes the regulations.
5 Incorporation of Excise Act
The following provisions of the Excise Act 1901 shall, except so far as they are inconsistent with this Act, be incorporated and read as one with this Act:
(a) Part II (except section 15);
(aa) sections 60 and 61;
(b) Part IX (except sections 86, 87, 87AA, 91, 92, 100, 104, 105, 106 and 107);
(c) Part X (except sections 116 and 117 to 117I and paragraphs 120(i), (ii), (iii) and (ix); and
(d) Parts XI, XII and XIV.
7 Producers to be licensed
A person shall not produce coal except in pursuance of this Act or if the person is not licensed under this Act to do so.
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
8 Licence‑fees
The annual licence‑fee shall be as prescribed.
9 Application for licence
Applications for licences shall be made to the Collector and shall be in accordance with the prescribed form.
10 Payment of licence‑fee and security
An applicant for a licence shall pay to the Collector the proper licence‑fee and shall give security to the Collector for compliance with this Act in such amount as the Collector determines.
11 Form of security
A security shall be given in a manner and form approved by the Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by two or more different methods.
12 Grant of licence
The Collector may, if he or she is satisfied with the security given, grant to the applicant a licence in accordance with the prescribed form.
13 Period of licences
A licence shall, unless previously cancelled, remain in force until 31 December next after the granting or renewal of the licence.
14 Renewal of licences
(1) A licence may be renewed by the Collector upon an application for renewal before the expiry of the licence and on payment of the annual licence‑fee.
(2) The Collector may, in exceptional circumstances, extend for a period not exceeding 7 days the time within which application for renewal of a licence and payment of the licence‑fee shall be made.
(3) The liability of the subscribers to the security given in respect of a licence shall, in the absence of any notice of termination on the part of the subscribers, remain in force for any period for which the licence is renewed.
15 Fresh security may be required
(1) The Collector may require the applicant for the renewal of a licence to give fresh security, and if fresh security is not given accordingly may refuse to renew the licence.
(2) The Collector may at any time require a producer to give fresh security and fresh security shall be given accordingly and, in default, the licence may be cancelled by the CEO by notice published in the Gazette.
16 Transfer of licences
A licence may be transferred with the written permission of the Collector on security being given by the transferee.
17 Cancellation of licences
A licence may be cancelled by the CEO by notice published in the Gazette if the licensee is convicted of any offence against this Act.
18 Duty of producers
A producer shall not produce coal at any place other than the producer’s licensed coal mine.
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
19 Supervision by officers
The production of coal by producers shall, for the protection of the revenue, be subject to the right of supervision by officers.
20 Office accommodation for officers
A producer shall, if required by the Collector, provide in connexion with the coal mine reasonable office accommodation for the supervising officer.
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
21 Facilities for officers
A producer shall provide all reasonable facilities for enabling officers to exercise their powers under this Act.
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
22 Producers to keep books
For the information of officers, a producer shall keep books to the satisfaction of the Collector and prepare and render returns as prescribed and shall verify those returns as prescribed.
Penalty: 20 penalty units
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
23 Duty to be paid by producer
A producer is liable to pay to the Collector the duty on all coal produced by the producer.
24 Removal of coal
(1) A person shall not remove coal from a coal mine unless an entry authorizing the removal has been made by the producer and passed by an officer.
Penalty: 50 penalty units
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2) Notwithstanding subsection (1), the Collector may accept a deposit of money, or a guarantee, in respect of the duty on coal to be removed from a coal mine during a period approved by the Collector, and removal from the coal mine may be made during that period, without entry, of coal the duty on which does not exceed the amount of the deposit or guarantee.
(4) An entry in respect of coal removed from a coal mine in pursuance of subsection (2) during a period approved by the Collector for the purposes of that subsection shall be made not later than 28 days, or such greater number of days as is prescribed, after the expiration of that period.
(5) An officer shall not pass an entry made in respect of any coal unless the duty on the coal has been paid.
24A Rate of duty
The duty on coal shall be paid at the rate in force when the coal is entered or, if the coal is removed from a coal mine in pursuance of subsection 24(2) before it is entered, at the rate in force when it is so removed.
24AA Ascertaining quantities of coal
(1) For the purposes of this Act (including ascertaining any excise duty to which this Act applies), where:
(a) coal is sold by its producer; and
(b) an invoice document provided by the producer to the purchaser shows a quantity as being the quantity of the coal so sold;
the quantity of that coal shall be taken to be that quantity shown.
(2) For the purposes of this Act (including ascertaining any excise duty to which this Act applies), where:
(a) coal (in this subsection referred to as the relevant coal) is sold by its producer to a person;
(b) coal (in this subsection referred to as the acquired coal) not produced by that producer is sold by that producer to that person; and
(c) an invoice document provided by that producer to that person shows a quantity as being the quantity of the relevant coal and the acquired coal;
the quantity of the relevant coal shall be taken to be that quantity shown less the part of that quantity that a Collector is satisfied is the quantity of the acquired coal.
(3) In this section, invoice document means an invoice or, if another document is approved for the purposes of this paragraph by a Collector, that other document.
25 Access to coal mines
(1) Officers shall have complete access to every part of a coal mine at all times and may examine and take copies of or extracts from all books and accounts required to be kept by the producer for the information of the officers and of all books kept by the producer in relation to the production and delivery of coal.
26 Forfeiture
(1) There shall be forfeited to the Crown all coal which, being subject to the CEO’s control, is moved, altered or interfered with except by authority of and in accordance with this Act.
27A Review of decisions
(1) A person who is dissatisfied with a decision that applies to the person may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953, if the decision is one of the following:
(a) a determination of the Collector under section 10;
(b) a decision of the Collector under section 12, 14, 15 or 16; or
(c) a decision of the CEO under section 17.
(1A) In subsection (1), decision has the same meaning as in the Administrative Appeals Tribunal Act 1975.
28 Regulations
The Governor‑General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act, and in particular for prescribing penalties not exceeding a fine of 2 penalty units for offences against the regulations.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Notes to the Coal Excise Act 1949
Note 1
The Coal Excise Act 1949 as shown in this compilation comprises Act No. 81, 1949 amended as indicated in the Tables below.
All relevant information pertaining to application, saving or transitional provisions prior to 24 November 2000 is not included in this compilation. For subsequent information see Table A.
Table of Acts
Act | Number | Date | Date of commencement | Application, saving or transitional provisions |
Coal Excise Act 1949 | 81, 1949 | 28 Oct 1949 | 1 Nov 1949 |
|
Coal Excise Act 1961 | 19, 1961 | 19 May 1961 | 1 June 1961 | — |
Statute Law Revision (Decimal Currency) Act 1966 | 93, 1966 | 29 Oct 1966 | 1 Dec 1966 | — |
Coal Excise Act 1968 | 18, 1968 | 16 May 1968 | 13 June 1968 | — |
Coal Excise Act (No. 2) 1968 | 76, 1968 | 31 Oct 1968 | 1 Nov 1968 | S. 4(2) |
Statute Law Revision Act 1973 | 216, 1973 | 19 Dec 1973 | 31 Dec 1973 | Ss. 9(1) and 10 |
Coal Excise Amendment Act 1981 | 19, 1981 | 25 Mar 1981 | S. 4: 22 Apr 1981 | Ss. 3(2) and 4(3) |
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1985 | 39, 1985 | 29 May 1985 | 10 June 1985 (see s. 2 and Gazette 1985, No. S194) | S. 4(1)–(4) |
Customs and Excise Legislation Amendment Act 1985 | 40, 1985 | 30 May 1985 | Part VI (ss. 49, 50): 27 June 1985 (a) | S. 50(2) |
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1986 | 10, 1986 | 13 May 1986 | 13 May 1986 | Ss. 2(2) and 4 |
Customs and Excise Legislation Amendment Act 1986 | 34, 1986 | 3 June 1986 | Part II (ss. 3–6): Royal Assent (b) | — |
Customs, Excise and Bounty Legislation Amendment Act 1991 | 85, 1995 | 1 July 1995 | S. 4: 1 July 1995 (c) | Ss. 18 and 20 |
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 | 137, 2000 | 24 Nov 2000 | Ss. 1‑3 and Schedule 1 (items 1, 4, 6, 7, 9–11, 32): Royal Assent | Sch. 2 (items 418, 419) [see Table A] |
Taxation Laws Amendment (Excise Arrangements) Act 2001 | 25, 2001 | 6 Apr 2001 | Schedule 6 (items 1–21, 24, 25): 4 May 2001 | Sch. 6 (items 5, 21) [see Table A] |
(a) The Coal Excise Act 1949 was amended by Part VI (sections 49 and 50) only of the Customs and Excise Legislation Amendment Act 1985, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.
(b) The Coal Excise Act 1949 was amended by Part II (sections 3–6) only of the Customs and Excise Legislation Amendment Act 1986, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(c) The Coal Excise Act 1949 was amended by the Customs, Excise and Bounty Legislation Amendment Act 1995, subsections 2(1) and (5) of which provide as follows:
(1) Subject to subsections (2), (3), (4), (5) and (6), this Act commences on the day on which it receives the Royal Assent.
(5) Schedules 2 and 3, items 1, 26 to 45, 49 to 53 and 56 and 67 of Schedule 4, Schedule 6, items 6 to 11 of Schedule 7 and Schedules 8 and 10 commence on
1 July 1995.
(d) The Coal Excise Act 1949 was amended by Schedule 6 only of the Taxation Laws Amendment (Excise Arrangements) Act 2001, section 2 of which provides as follows:
(1) Subject to this section, this Act commences on the earlier of:
(a) 1 July 2001; and
(b) 28 days after the day on which this Act receives the Royal Assent.
(2) Items 69, 106 and 109 of Schedule 2, items 83 and 103 of Schedule 3, item 53 of Schedule 4, item 26 of Schedule 5 and item 22 of Schedule 6 commence:
(a) if Parts 4 to 10 of the Administrative Review Tribunal Act 2001 have not commenced when the other provisions of this Act commence under subsection (1)—immediately after the commencement of those Parts; or
(b) otherwise—immediately after the commencement under subsection (1).
(3) Item 23 of Schedule 6:
(a) if Parts 4 to 10 of the Administrative Review Tribunal Act 2001 have not commenced when the other provisions of this Act commence under subsection (1)—commences immediately after the commencement of those Parts; or
(b) otherwise—never commences.
The Administrative Review Tribunal Bill has not been enacted. Therefore these amendments do not commence.
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
S. 2.................... | am. No. 19, 1981 |
S. 2A................... | ad. No. 39, 1985 |
| am. No. 85, 1995; No. 25, 2001 |
S. 4.................... | am. No. 19, 1961; Nos. 18 and 76, 1968; No. 216, 1973; No. 19, 1981; No. 39, 1985; No. 85, 1995; No. 25, 2001 |
S. 5.................... | am. No. 19, 1961; No. 19, 1981; No. 137, 2000; No. 25, 2001 |
S. 6.................... | rep. No. 19, 1961 |
S. 7.................... | am. No. 93, 1966; No. 19, 1981; No. 40, 1985; No. 25, 2001 |
S. 11................... | rs. No. 19, 1961 |
S. 12................... | am. No. 25, 2001 |
Ss. 13, 14................ | am. No. 19, 1981 |
S. 15................... | am. No. 10, 1986; No. 85, 1995 |
S. 17................... | am. No. 10, 1986; No. 85, 1995 |
S. 18................... | am. No. 93, 1966; No. 19, 1981; No. 40, 1985; No. 25, 2001 |
Ss. 20–22................ | am. No. 93, 1966; No. 19, 1981; No. 40, 1985; No. 25, 2001 |
S. 23................... | am. No. 19, 1961 |
| rs. No. 76, 1968 |
| am. No. 25, 2001 |
S. 24................... | rs. No. 19, 1961 |
| am. No. 93, 1966 |
| rs. No. 76, 1968 |
| am. No. 19, 1981; No. 40, 1985; No. 34, 1986; No. 25, 2001 |
S. 24A.................. | ad. No. 19, 1961 |
| rs. No. 76, 1968 |
| am. No. 19, 1981 |
S. 24AA................. | ad. No. 34, 1986 |
S. 24B.................. | ad. No. 76, 1968 |
| rep. No. 34, 1986 |
S. 25................... | am. No. 85, 1995; No. 25, 2001 |
S. 26................... | am. No. 216, 1973; No. 85, 1995; No. 25, 2001 |
S. 27................... | am. No. 93, 1966; No. 19, 1981 |
| rep. No. 137, 2000 |
S. 27A.................. | ad. No. 19, 1981 |
| am. No. 10, 1986; No. 85, 1995 |
| rs. No. 25, 2001 |
S. 28................... | am. No. 93, 1966; No. 19, 1981; No. 25, 2001 |
Note to s. 28.............. | ad. No. 25, 2001 |
Table A
Application, saving or transitional provisions
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 (No. 137, 2000)
Schedule 2
418 Transitional—pre‑commencement offences
(1) Despite the amendment or repeal of a provision by this Schedule, that provision continues to apply, after the commencement of this item, in relation to:
(a) an offence committed before the commencement of this item; or
(b) proceedings for an offence alleged to have been committed before the commencement of this item; or
(c) any matter connected with, or arising out of, such proceedings;
as if the amendment or repeal had not been made.
(2) Subitem (1) does not limit the operation of section 8 of the Acts Interpretation Act 1901.
419 Transitional—pre‑commencement notices
If:
(a) a provision in force immediately before the commencement of this item required that a notice set out the effect of one or more other provisions; and
(b) any or all of those other provisions are repealed by this Schedule; and
(c) the first‑mentioned provision is amended by this Schedule;
the amendment of the first‑mentioned provision by this Schedule does not affect the validity of such a notice that was given before the commencement of this item.
Taxation Laws Amendment (Excise Arrangements) Act 2001 (No. 25, 2001)
Schedule 6
5 Transitional provision—officers
A person who, immediately before the commencement of this item:
(a) was an officer within the meaning of the Coal Excise Act 1949; and
(b) held a position under which he or she exercised powers or performed functions under that Act;
is taken, immediately after that commencement, to be an officer for the purposes of that Act.
21 Transitional provision—existing applications
The amendment of the Coal Excise Act 1949 made by item 20 of this Schedule does not apply to a decision in relation to which an application was made under section 27A of that Act before the commencement of this item.