Coal Industry Legislation Amendment Act 1982

Overview

The Coal Industry Legislation Amendment Act 1982 was enacted to address issues in the funding and support mechanisms for the coal mining industry in Australia. It amended two existing Acts: the States Grants (Coal Mining Industry Long Service Leave) Act 1949 and the Coal Research Assistance Act 1977. The Act was introduced to the Parliament of Australia by the Queen, the Senate, and the House of Representatives, and it received Royal Assent on 6 May 1982. The primary objective of this legislation is to revise the financial contributions and allocation of excise duties raised from coal towards the Coal Mining Industry Long Service Leave Fund and the Research Account, ensuring that the industry continues to receive adequate support for employee benefits and research initiatives.

Scope and Application

The Coal Industry Legislation Amendment Act 1982 amends two existing Acts to adjust funding mechanisms related to the coal industry. Specifically, it modifies the States Grants (Coal Mining Industry Long Service Leave) Act 1949 to redefine the contributions to the Coal Mining Industry Long Service Leave Fund, altering the percentage of excise duties on coal that are allocated towards this fund. The Act applies to the entities involved in coal mining and the distribution of excise duties on coal, thus affecting the coal mining industry within Australia. Geographically, the Act applies to the entire Commonwealth of Australia, as it is a federal statute. There are no stated exclusions or exemptions in the provided excerpt, and the application of the Act is comprehensive in terms of the industry it targets. The Act may be extended or restricted through subordinate instruments, but this is not elaborated upon in the provided text.

Key Provisions

The Coal Industry Legislation Amendment Act 1982 (the Act) makes significant amendments to two existing Acts: the States Grants (Coal Mining Industry Long Service Leave) Act 1949 (section 3) and the Coal Research Assistance Act 1977 (section 5). The amendments primarily concern the percentage of excise duties on coal that are to be deposited into specific funds. Under section 4, the Act modifies the Coal Mining Industry Long Service Leave Fund by changing the proportion of excise duties on coal to be deposited into it. Previously, the duty was two-thirds of the excise on coal, but now it is specified that these duties must be from coal either authorised for removal before 1 April 1982 or removed without entry before that date in accordance with the Coal Excise Act 1949. Additionally, the Act introduces a new proportion of four-fifths of the excise duties on coal that are not covered by the previous two-thirds rule. The Act imposes specific obligations on the entities responsible for calculating and depositing these excise duties into the designated funds. It requires that the relevant authorities ensure that the correct proportions of excise duties, as amended by the Act, are calculated and deposited into the Coal Mining Industry Long Service Leave Fund and the Research Account. These authorities must adhere to the new percentages specified for the excise duties applicable to different time periods and conditions of coal removal. Failure to comply with the requirements of the Act can result in legal consequences. While the Act does not explicitly detail specific offences or penalties, breaches of the amended provisions could potentially lead to enforcement actions under the original Acts or other related legislation. The consequences might include fines or other penalties prescribed under the States Grants (Coal Mining Industry Long Service Leave) Act 1949 or the Coal Research Assistance Act 1977. The exact penalties would depend on the specific nature of the breach and the applicable provisions of the original Acts.