Customs Tariff (Uranium Concentrate Export Duty) Act 1980

Legislation au C2004A02217 Not in force Act

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Customs Tariff (Uranium Concentrate Export Duty) Act 1980

Act No. 16 of 1980 as amended

[Note: This Act is repealed by Act No. 133 of 1994]

This compilation was prepared on 20 March 2001
taking into account amendments up to Act No. 133 of 1994

The text of any of those amendments not in force
on that date is appended in the Notes section

Prepared by the Office of Legislative Drafting,
AttorneyGeneral’s Department, Canberra

 

 

 

Contents

1 Short title [see Note 1]...........................

2 Commencement [see Note 1].......................

2A General administration of Act.......................

3 Incorporation.................................

4 Interpretation.................................

5 Imposition of duty..............................

6 Rate of Duty.................................

Notes 

 

An Act relating to an export duty on certain uranium concentrate

 

 

1  Short title [see Note 1]

  This Act may be cited as the Customs Tariff (Uranium Concentrate Export Duty) Act 1980.

2  Commencement [see Note 1]

  This Act shall come into operation on the day on which it receives the Royal Assent.

2A  General administration of Act

  The ComptrollerGeneral of Customs has the general administration of this Act.

3  Incorporation

  The Customs Act 1901 is incorporated and shall be read as one with this Act.

4  Interpretation

  In this Act:

Alligator Rivers Region uranium concentrate means natural uranium concentrate (commonly called yellowcake) produced from uranium ore obtained in the region defined as the Alligator Rivers Region in the Environment Protection (Alligator Rivers Region) Act 1978.

vessel means a ship or aircraft.

5  Imposition of duty

 (1) Subject to subsection (2), a duty of Customs is imposed on Alligator Rivers Region uranium concentrate exported from Australia on or after the day on which this Act receives the Royal Assent.

 (2) Subsection (1) does not apply to Alligator Rivers Region uranium concentrate loaded onto a vessel before the day on which this Act receives the Royal Assent for export from Australia or to Alligator Rivers Region uranium concentrate loaded onto a vessel on or after that day for export from Australia as part of a consignment of Alligator Rivers Region uranium concentrate for export from Australia the loading of which onto that vessel commenced before that day.

6  Rate of Duty

 (1) The rate of the duty of Customs imposed by this Act on Alligator Rivers Region uranium concentrate exported from Australia is $1.30 per kilogram of anhydrous triuranium octoxide contained in that concentrate.

 (2) For the purposes of subsection (1), the weight, in kilograms, of anhydrous triuranium octoxide contained in a quantity of Alligator Rivers Region uranium concentrate shall be ascertained by multiplying by 1.1792 the weight, in kilograms, established by means of an assay of that concentrate, of the element uranium contained in that concentrate.

Notes to the Customs Tariff (Uranium Concentrate Export Duty) Act 1980

Note 1

The Customs Tariff (Uranium Concentrate Export Duty) Act 1980 as shown in this compilation comprises Act No. 16, 1980 amended as indicated in the Tables below.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Customs Tariff (Uranium Concentrate Export Duty) Act 1980

16, 1980

16 Apr 1980

16 Apr 1980

 

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

Customs Tariff (Uranium Concentrate Export Duty) Amendment Act 1987

57, 1987

5 June 1987

(a)

S. 4

Customs Tariff (Uranium Concentrate Export Duty) Amendment Act 1988

24, 1988

11 May 1988

(b)

S. 4

Customs Tariff (Uranium Concentrate Export Duty) Amendment Act 1989

75, 1989

21 June 1989

(c)

S. 4

Customs Tariff (Uranium Concentrate Export Duty) Amendment Act 1991

58, 1991

9 May 1991

21 Feb 1990

S. 4

Customs Tariff (Uranium Concentrate Export Duty) Act Repeal Act 1994

133, 1994

21 Oct 1994

18 Nov 1994

(a) Section 2 of the Customs Tariff (Uranium Concentrate Export Duty) Amendment Act 1987 provides as follows:

 2 This Act shall be deemed to have commenced at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 19 August 1986.

(b) Section 2 of the Customs Tariff (Uranium Concentrate Export Duty) Amendment Act 1988 provides as follows:

 2 This Act shall be deemed to have commenced at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 15 September 1987.

(c) Section 2 of the Customs Tariff (Uranium Concentrate Export Duty) Amendment Act 1989 provides as follows:

 2 This Act shall be taken to have commenced at the hour of 8 pm by standard time in the Australian Capital Territory on 23 August 1988.

 

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

S. 2A...................

ad. No. 39, 1985

S. 6....................

am. No. 57, 1987; No. 24, 1988; No. 75, 1989; No. 58, 1991

 

Overview

The Customs Tariff (Uranium Concentrate Export Duty) Act 1980 was enacted by the Australian Parliament to impose a duty on the export of uranium concentrate, specifically from the Alligator Rivers Region. This Act was introduced to address the need for regulation and taxation on the export of uranium, a valuable resource, to ensure that the country benefits economically from its extraction and export. The policy objective was to generate revenue from the export of uranium concentrate while also ensuring that the export activities are managed in compliance with the established legal framework. The Customs Tariff (Uranium Concentrate Export Duty) Act 1980 was repealed by the Customs Tariff (Uranium Concentrate Export Duty) Act Repeal Act 1994, which took effect from 18 November 1994.

Scope and Application

The Customs Tariff (Uranium Concentrate Export Duty) Act 1980 applies to the export of Alligator Rivers Region uranium concentrate from Australia. This legislation imposes a specific duty on the export of this type of uranium concentrate, defined as natural uranium concentrate produced from uranium ore obtained in the Alligator Rivers Region, which is specified in the Environment Protection (Alligator Rivers Region) Act 1978. The Act, which came into operation on the day it received Royal Assent, is administered by the Comptroller-General of Customs and is read in conjunction with the Customs Act 1901. The duty is levied on the export of Alligator Rivers Region uranium concentrate from Australia on or after the day the Act received Royal Assent, with certain exceptions for consignments already in the process of being loaded onto a vessel prior to the commencement of the Act. The rate of the duty is $1.30 per kilogram of anhydrous triuranium octoxide contained in the concentrate, with the weight of the uranium compound determined by a specific conversion from the weight of uranium established by assay. The Act was repealed by the Customs Tariff (Uranium Concentrate Export Duty) Act Repeal Act 1994, which took effect from 18 November 1994.

Key Provisions

The Customs Tariff (Uranium Concentrate Export Duty) Act 1980 (sections 3 and 5) imposes an export duty on Alligator Rivers Region uranium concentrate exported from Australia, with specific exclusions noted. This duty applies to natural uranium concentrate, commonly referred to as yellowcake, derived from uranium ore in the Alligator Rivers Region, as defined in the Environment Protection (Alligator Rivers Region) Act 1978. The duty is not applied to uranium concentrate loaded onto a vessel for export before the Act received Royal Assent or to consignments that began loading before the Act's commencement. The Act requires the Comptroller-General of Customs to administer it and incorporates the Customs Act 1901, meaning both Acts are treated as one for administration purposes (sections 2A and 3). The rate of the duty is set at $1.30 per kilogram of anhydrous triuranium octoxide contained in the uranium concentrate, with the weight of the uranium concentrate being determined by assay and converted using a specified factor (section 6). This rate is applicable to all exports of Alligator Rivers Region uranium concentrate from Australia that are subject to the duty. Any breach of the provisions under this Act could potentially lead to legal consequences, although specific offences, penalties, or civil and criminal consequences are not explicitly detailed in the provided text. Given the nature of customs and export duties, violations might result in fines, seizure of the goods in question, or other administrative penalties as prescribed by relevant customs legislation. The maximum penalties, if applicable, would be in line with those stipulated in the Customs Act 1901 or any other relevant legislation governing export duties and customs compliance.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.