Excise Tariff (Coal) Amendment Act 1982
No. 24 of 1982
An Act to amend the Excise Tariff Act 1921
[Assented to 6 May 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 Excise Tariff (Coal) Amendment Act 1982.
(2) The Excise Tariff Act 19211 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall come into operation, or shall be deemed to have come into operation, as the case may be, on 1 April 1982.
Amendment of Tariff
3. (1) The Schedule to the Principal Act is amended by omitting from item 20 “$0.15” and substituting “$0.25”, and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.
(2) The duties of Excise imposed by this section shall be charged, collected and paid—
(a) on coal in respect of which an entry authorizing the removal of the coal from a coal mine is made on or after 1 April 1982; and
(b) on coal removed on or after that date, without entry, in pursuance of sub-section 24 (2) of the Coal Excise Act 1949.
NOTE
1. No. 26, 1921, as amended. For previous amendments, see No. 28, 1924; No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70, 1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80, 1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22, 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121, 1974; No. 104, 1975; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; and No. 50, 1981.
Overview
The Excise Tariff (Coal) Amendment Act 1982 was enacted to address the need for an updated excise tariff on coal, as stipulated under the Excise Tariff Act 1921. The Act was passed by the Queen, with the assent of the Senate and the House of Representatives of the Commonwealth of Australia, and came into effect on 1 April 1982. This legislation amended the Excise Tariff Act 1921 by increasing the excise duty on coal from $0.15 to $0.25, reflecting the updated fiscal policy for the coal industry. The increased tariff was applied to coal authorised for removal from coal mines on or after the commencement date, and also to coal removed without entry in accordance with the Coal Excise Act 1949. The policy objective of this amendment was to adjust the excise duty to align with contemporary economic considerations and fiscal requirements.
Scope and Application
The Excise Tariff (Coal) Amendment Act 1982 amends the Excise Tariff Act 1921, specifically altering the excise duty rates for coal. This Act applies to coal extracted from a coal mine on or after 1 April 1982, imposing excise duties in accordance with the amended schedule. The amendment affects all entities engaged in the removal of coal from coal mines, thereby impacting the coal industry directly. This Act has a national jurisdictional reach as it pertains to the Commonwealth of Australia. The Act does not explicitly state any exclusions, exemptions, or thresholds; however, its application may be further defined or restricted through subordinate instruments or related legislation. The scope of this Act is limited to the excise duties on coal, without any broader implications for other industries or conduct outside the specified scope.
Key Provisions
The Excise Tariff (Coal) Amendment Act 1982 primarily amends the Excise Tariff Act 1921 by altering the excise duty on coal. Under section 3(1) of this Act, the rate of excise duty on coal is increased from $0.15 to $0.25 per tonne. The duty is imposed in accordance with the amended Schedule to the Excise Tariff Act 1921. Section 3(2) clarifies that this new excise duty applies to coal for which an entry authorising the removal from a coal mine is made on or after 1 April 1982, as well as to coal removed without entry in pursuance of subsection 24(2) of the Coal Excise Act 1949. This change in the excise duty is to be charged, collected, and paid in accordance with the provisions of the Excise Tariff Act 1921 as amended by this Act.
The Excise Tariff (Coal) Amendment Act 1982 imposes specific obligations on the parties involved in the mining and removal of coal. Coal miners and other entities involved in the removal of coal from mines are required to ensure that any entries authorising the removal of coal are made in accordance with the amended excise duty rate. Furthermore, for coal removed without an entry, the duty must still be paid in accordance with the provisions of the Coal Excise Act 1949. These obligations are designed to ensure compliance with the new excise duty rates and facilitate the accurate collection of duties by the relevant authorities.
Failure to comply with the requirements of the Excise Tariff (Coal) Amendment Act 1982 can result in civil and criminal consequences. The Act does not explicitly detail specific offences or penalties within its text, but non-compliance with excise duty requirements generally can lead to civil penalties under the Excise Act 1901. Such penalties can include fines and interest on unpaid duties. In more severe cases, criminal proceedings can be initiated, leading to prosecution and potential imprisonment. The exact penalties and consequences for non-compliance are governed by the broader provisions of the Excise Act 1901, which provides for significant fines and imprisonment terms for serious or repeated breaches.