Coal Excise Regulations (Amendment)

Overview

The Coal Excise Regulations 1967 were made under the authority of the Coal Excise Act 1949-1966, with the intent to revise certain administrative aspects of the excise on coal. Enacted by the Governor-General in Council, these regulations were intended to streamline the process for the removal of coal for both home consumption and exportation, ensuring that such activities are conducted in compliance with specified forms. The primary policy objective of these regulations is to maintain efficient administrative procedures for the excise on coal, reflecting adjustments to economic conditions and administrative practices at the time. The amendments, including the update of licence fees and the introduction of new forms for entries, were designed to address any discrepancies or gaps in the existing regulatory framework to ensure the continued effective administration of the excise.

Scope and Application

The Coal Excise Regulations 1967, made under the Coal Excise Act 1949-1966, apply to the regulation of excise duty on coal within the Commonwealth of Australia. These regulations specifically address the administrative aspects of excise duty on coal, including adjustments to licence fees and the forms to be used for entries authorising the removal of coal for home consumption or export. The application of these regulations extends to all entities involved in the production, distribution, or removal of coal for consumption or export, thereby impacting the coal industry broadly. The regulations outline the geographic reach of the Act within Australia and specify the forms and processes that must be followed for compliance with excise duty requirements on coal. There are no stated exclusions or exemptions in these particular regulations, although the broader Act may contain provisions for such matters. The regulations may be further refined or expanded through subsequent amendments or subordinate instruments as necessary.

Key Provisions

The main operative sections of these Regulations are focused on updating the fees and forms used under the Coal Excise Act 1949-1966. Regulation 4, which deals with the licence fee, now requires payment of two dollars instead of the previous one pound (s. 1). Additionally, Regulations 8 and 8a are repealed, with a new Regulation 8 introduced to provide more specific instructions on the entries required for the removal of coal, whether for home consumption or for exportation (s. 2). The new Regulation 8 mandates that entries must be in accordance with, or substantially in accordance with, the specified forms: Form 32 for home consumption and Form 34 for exportation, both of which are detailed in the Schedule (s. 2(1) and (2)). Furthermore, Forms 4 and 4a in the Schedule to the Coal Excise Regulations are repealed (s. 3). These Regulations impose specific obligations and requirements on parties or entities governed by the Coal Excise Act 1949-1966. Firstly, they necessitate the payment of a licence fee of two dollars, as per the updated Regulation 4 (s. 1). Furthermore, when seeking to remove coal for either home consumption or export, parties must ensure that their entry forms comply with the stipulated requirements. For removal for home consumption, the entry must adhere to or substantially adhere to Form 32, while for exportation, it must comply with or substantially comply with Form 34 (s. 2). This means that the entries must include all necessary details and follow the prescribed format as outlined in the respective forms in the Schedule. The Regulations also detail potential consequences for breaches. Although the specific offences, penalties, or civil/criminal consequences are not explicitly stated in the provided text, it is reasonable to infer that non-compliance with the requirements for licence fees and entry forms could lead to legal repercussions. Under the Coal Excise Act 1949-1966, breaches of regulations may typically result in penalties such as fines or other enforcement actions. However, the exact nature and extent of these penalties would need to be referred to the primary Act or other relevant legal instruments.