Customs Tariff (Coal Export Duty) Amendment Act 1982
No. 17 of 1982
An Act to amend the Customs Tariff (Coal Export Duty) Act 1975
[Assented to 28 April 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 Customs Tariff (Coal Export Duty) Amendment Act 1982.
(2) The Customs Tariff (Coal Export Duty) Act 19751 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 18 August 1981.
3. Section 4 of the Principal Act is repealed and the following section substituted:
Interpretation
“4. (1) In this Act—
‘coal’ does not include brown coal;
‘high quality coking coal’ means coal other than coal that a Collector is satisfied is included in a category of coal specified in any of the following paragraphs:
(a) coal the carbon content in which, if that content were determined by ultimate analysis on a dry ash free basis, would be less than 85%;
(b) coal that, if subjected to proximate analysis on an air-dried basis, would be classified as coal having an ash content greater than 12%;
(c) coal the crucible swelling number of which is not greater than 3.
“(2) For the purposes of sub-section (1), the crucible swelling number of coal is the number that, if the coal were subjected to a test made for the purpose of determining the crucible swelling number of the coal, being a test approved in writing by the Minister, would be that number.”.
Exemption
4. Section 7 of the Principal Act is repealed.
Application
5. Notwithstanding the amendments made by this Act, the Principal Act continues to apply to, and in relation to—
(a) coal that has been loaded on to a ship before the time specified in section 2 for export from Australia; or
(b) coal that is loaded on to a ship after the time specified in section 2 for export from Australia as part of a consignment of coal for export from Australia the loading of which on to that ship commenced before that time.
NOTE
1. No. 106, 1975, as amended. For previous amendments, see Nos. 37 and 145, 1976; No. 103, 1977; and No. 176, 1979.
Overview
The Customs Tariff (Coal Export Duty) Amendment Act 1982 was enacted to amend the Customs Tariff (Coal Export Duty) Act 1975, addressing the need to refine the definition and application of coal export duties. Enacted by the Queen, in accordance with the authority of the Senate and House of Representatives of the Commonwealth of Australia, this Act was designed to clarify and adjust the criteria for imposing duties on coal exports, particularly by redefining the term "coal" and removing certain exemptions. The policy objective of this Act was to ensure a more precise application of export duties, which would ultimately affect the taxation and economic implications of coal exports from Australia. By adjusting the definition of coal to exclude brown coal and redefining high-quality coking coal, the Act aimed to streamline the regulatory framework and potentially influence market dynamics in the coal export industry.
Scope and Application
The Customs Tariff (Coal Export Duty) Amendment Act 1982 amends the Customs Tariff (Coal Export Duty) Act 1975, modifying the scope and application of coal export duties in Australia. This Act applies to transactions involving coal that is exported from Australia, specifically targeting coal that is loaded onto ships for export either before or as part of a consignment that commenced loading prior to the specified commencement time of this Act, namely 18 August 1981. The Act excludes brown coal from its definition of 'coal' and introduces a specific category for 'high quality coking coal', defined by stringent criteria including carbon content, ash content, and crucible swelling number. Notably, the Act repeals certain sections of the Principal Act, such as section 7, but ensures the continued applicability of the amended provisions to specific coal export scenarios. The geographic and jurisdictional reach of this Act is Commonwealth-wide, impacting all entities and persons involved in the export of coal from Australia, subject to the defined exclusions and thresholds.
Key Provisions
The Customs Tariff (Coal Export Duty) Amendment Act 1982 amends the Customs Tariff (Coal Export Duty) Act 1975. It repeals Section 4 of the Principal Act and substitutes it with a new definition of "high quality coking coal" (Section 3). The term "coal" is clarified to exclude brown coal, and "high quality coking coal" is defined by specific criteria: a carbon content of at least 85% on a dry ash-free basis, an ash content not exceeding 12% on an air-dried basis, and a crucible swelling number greater than 3. The Act also repeals Section 7, which previously provided certain exemptions (Section 4).
Under this Act, the entities and individuals subject to its provisions must adhere to the newly defined categories of coal and the associated export duties. They must ensure that the coal they intend to export meets the specified criteria for "high quality coking coal" to avoid any applicable duties. Additionally, the Act mandates that the Principal Act continues to apply to coal loaded for export before the Act's commencement date or to coal that started loading before the date but is completed afterwards (Section 5).
Failure to comply with the requirements set out in this Act may result in penalties. While the specific penalties are not detailed in the Act, breaches of the Customs Tariff Act could lead to financial penalties or other legal consequences as prescribed under the broader Customs Act 1901. The maximum penalties for such breaches can include fines and, in some cases, imprisonment, depending on the severity and intent behind the non-compliance.