Coal Excise Amendment Act 1981

Overview

The Coal Excise Amendment Act 1981 was enacted to amend the Coal Excise Act 1949, addressing certain operational issues and updating provisions. This Act was passed by the Parliament of Australia and received Royal Assent on 25 March 1981. It aims to refine the framework surrounding the excise on coal, ensuring it remains relevant and effective. The Act extends the period for coal removal from coal mines and introduces a review mechanism for decisions made by the Collector and the Minister, enabling applications to the Administrative Appeals Tribunal for reviews of specific determinations and decisions. This amendment is designed to improve administrative efficiency and fairness in the enforcement of coal excise regulations.

Scope and Application

The Coal Excise Amendment Act 1981 is a Commonwealth Act that amends the Coal Excise Act 1949, impacting the excise duties applicable to coal removed from coal mines. The Act applies to any person or entity involved in the removal, sale, or transportation of coal, particularly those operating within the mining industry. It extends to the entire Commonwealth of Australia, thereby affecting all states and territories. The Act introduces modifications to the period within which coal can be removed from a mine before excise duty becomes payable, extending it from the original seven working days to 28 days, or a greater number of days as prescribed. Additionally, the Act allows for the review of decisions made by the Collector or the Minister under certain sections of the Principal Act through the Administrative Appeals Tribunal, enhancing the accountability and fairness of the administrative process. The Act also includes formal amendments to various sections of the Principal Act to update references and monetary amounts, reflecting changes in related legislation and economic adjustments.

Key Provisions

The Coal Excise Amendment Act 1981 amends the Coal Excise Act 1949. Section 3 of the Act modifies the timeframe for the removal of coal from a coal mine, extending the period from seven working days to 28 days, or a longer period as prescribed (section 3(1)). This change applies to coal removed during a period approved by the Collector that expires after the commencement of this Act (section 3(2)). The Act also introduces a new section, 27a, allowing applications to the Administrative Appeals Tribunal for the review of various decisions made by the Collector and the Minister under the Coal Excise Act 1949 (section 4(1)). This section applies to decisions made both before and after the commencement of the amendment, except for applications made under the old Part IX of the Administrative Appeals Tribunal Act 1975 that were not finally determined before the commencement of this Act (sections 4(2) and (4)). The obligations and requirements imposed by the Coal Excise Amendment Act 1981 include extending the period within which coal can be removed from a coal mine and providing a mechanism for reviewing decisions made by the Collector and the Minister. Specifically, the Collector must now allow up to 28 days for the removal of coal, which may be further extended as prescribed (section 3). Additionally, parties affected by decisions made by the Collector or the Minister can apply to the Administrative Appeals Tribunal for a review of those decisions, providing a layer of scrutiny and potential redress (section 4(1)). These provisions ensure that the processes for coal removal and decision-making are transparent and subject to review. Breaches of the provisions in the Coal Excise Amendment Act 1981 can result in civil penalties. For instance, failure to comply with the extended timeframe for coal removal or other requirements could lead to penalties as stipulated in the Coal Excise Act 1949, which includes fines up to $200 for various offences (sections 7, 20, 21, 22, 24, 27, and 28). The Act also mandates that certain amendments be made to the Principal Act, such as updating references to other Acts and monetary values (Schedule). These penalties serve as a deterrent against non-compliance and ensure adherence to the legislative requirements.