STATES GRANTS (COAL MINING INDUSTRY LONG SERVICE LEAVE).
No. 20 of 1961.
An Act to amend the States Grants (Coal Mining Industry Long Service Leave) Act 1949-1956.
[Assented to 19th May, 1961.]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the States Grants (Coal Mining Industry Long Service Leave) Act 1961.
(2.) The States Grants (Coal Mining Industry Long Service Leave) Act 1949–1956 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the States Grants (Coal Mining Industry Long Service Leave) Act 1949–1961.
Commencement.
2. This Act shall come into operation on the first day of June, One thousand nine hundred and sixty-one.
Title.
3. The title of the Principal Act is amended by adding at the end thereof the words “, and for other purposes.”.
Coal Mining Industry Long Service Leave Fund.
4. Section three of the Principal Act is amended by omitting sub-section (5.) and inserting in its stead the following subsection:—
“(5.) There shall be paid out of the Fund—
(a) the amounts of financial assistance payable to the States under this Act; and
(b) amounts payable under section six of this Act.”.
5. After section five of the Principal Act the following section is added:—
Repayment of excise duties, &c., on export of coal.
“6.—(1.) Subject to sub-section (3.) of this section, where duties of excise have been paid on any coal that has been exported, being coal removed from a coal mine after the commencement of this section, there is payable to the person who, at the time of exportation, was the owner of the coal an amount equal to the duties of excise so paid.
“(2.) Where an amount has been received by the Commonwealth from a State for the purposes of this Act in respect of coal produced by the State or by an authority constituted by an Act of the Parliament of the State, that amount shall, for the purposes of the last preceding sub-section, be deemed to be duties of excise paid on the coal.
“(3.) A payment shall not be made under sub-section (1.) of this section unless—
(a) a claim for the payment is lodged with a Collector within three months after the amount claimed becomes payable or within such further period as the Collector allows; and
(b) the claim is in accordance with such form as the Comptroller-General of Customs determines.
“(4.) In this section, ‘coal mine’ and ‘the Collector’ have the same respective meanings as in the Coal Excise Act 1949–1961.”.
Overview
The States Grants (Coal Mining Industry Long Service Leave) Act 1961 was enacted to amend the States Grants (Coal Mining Industry Long Service Leave) Act 1949–1956. This legislation was introduced to address the need for financial assistance related to long service leave within the coal mining industry, aiming to provide support to states in this regard. Enacted by the Australian Parliament, the Act's policy objective is to ensure that states receive financial aid for long service leave entitlements in the coal mining sector, thereby supporting the welfare of long-serving employees in this industry. The Act also introduces provisions for the repayment of excise duties on exported coal, aligning with broader fiscal and industry support measures.
Scope and Application
The States Grants (Coal Mining Industry Long Service Leave) Act 1961 applies to entities and individuals within the coal mining industry, particularly those involved in the export of coal. It amends the earlier States Grants (Coal Mining Industry Long Service Leave) Act 1949–1956, and pertains to the administration and disbursement of funds from the Coal Mining Industry Long Service Leave Fund, including financial assistance to states and repayments of excise duties on exported coal. The Act applies on a national level across Australia, with its provisions binding on all parties involved in coal mining and export activities within the country. The Act does not explicitly state exclusions or exemptions, but the repayment of excise duties on exported coal is contingent on specific conditions being met, such as timely claims and adherence to prescribed forms. The Act's scope can be further defined or extended through subordinate instruments, which may include regulations and administrative details that flesh out the legislative framework.
Key Provisions
The main operative sections of the States Grants (Coal Mining Industry Long Service Leave) Act 1961 (C1961A00020) include amendments to the existing Principal Act, which was originally enacted as the States Grants (Coal Mining Industry Long Service Leave) Act 1949–1956. The most significant change introduced by this Act is the amendment to section three of the Principal Act, which modifies the Coal Mining Industry Long Service Leave Fund. Specifically, subsection (5) is replaced to clarify that the Fund will be used to pay financial assistance to the states and amounts payable under section six of the Act (section 4). Additionally, a new section six is introduced to address the repayment of excise duties on exported coal (section 5). This new section outlines the conditions under which a refund of excise duties can be claimed by the owner of the coal, including a requirement to lodge a claim within three months of the due date or within an extended period allowed by the Collector (subsection 6(3)).
The Act imposes several obligations on the parties and entities it governs. For instance, it mandates that claims for the repayment of excise duties on exported coal be lodged with a Collector within the specified timeframe and in accordance with the prescribed form determined by the Comptroller-General of Customs (subsection 6(3)(a) and (b)). Additionally, the Act requires that amounts received by the Commonwealth from a State for the purposes of the Act in respect of coal produced by the State or an authority constituted by an Act of the Parliament of the State be deemed as duties of excise paid on the coal for the purpose of determining the refund (subsection 6(2)). Failure to comply with these obligations could result in the forfeiture of the right to claim the refund.
There are no specific offences, penalties, or civil/criminal consequences outlined in the Act for breach of its provisions. However, non-compliance with the requirements for claiming the repayment of excise duties on exported coal could result in the forfeiture of the right to claim the refund, as specified in subsection 6(3). The Act does not detail maximum penalties or other sanctions for breaches, implying that the primary consequence of non-compliance is the inability to receive the refund.