States Grants (Coal Mining Industry Long Service Leave)
No. 77 of 1968
An Act to amend the States Grants (Coal Mining Industry Long Service Leave) Act 1949–1961.
[Assented to 31 October 1968]
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 1968.
(2.) The States Grants (Coal Mining Industry Long Service Leave) Act 1949–1961, as amended by this Act, may be cited as the States Grants (Coal Mining Industry Long Service Leave) Act 1949–1968.
Commencement.
2. This Act shall come into operation on the first day of November, One thousand nine hundred and sixty-eight.
Repayment of excise duties, &c, on export of coal.
3. Section 6 of the States Grants (Coal Mining Industry Long Service Leave) Act 1949–1961 is amended by omitting sub-section (1.) and inserting in its stead the following sub-section:—
“(1.) Subject to sub-section (3.) of this section, where coal on which duties of excise have been paid is exported during a period specified in column 1 of the table at the foot 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 amount by which the duties of excise so paid exceed an amount ascertained in respect of the coal at the rate set out in column 2 of that table opposite to that period.
Column 1 | Column 2 |
Period | Rate |
On or after 1 November, 1968, and before 1 July, 1969............. | $0.011 per ton |
On or after 1 July, 1969, and before 1 July, 1970................. | $0.022 per ton |
On or after 1 July, 1970, and before 1 July, 1971................. | $0.033 per ton”. |
Overview
The States Grants (Coal Mining Industry Long Service Leave) Act 1968 was enacted by the Australian Parliament to amend the existing States Grants (Coal Mining Industry Long Service Leave) Act 1949–1961. This amendment was introduced to address the issue of excise duties paid on coal that was subsequently exported. The policy objective of the Act is to ensure that the owners of exported coal receive a refund of the excise duties paid, adjusted for the rates specified in the Act. This Act came into operation on 1 November 1968, and it provides a structured repayment mechanism for different periods, ensuring that the coal mining industry can manage its financial obligations more effectively.
Scope and Application
The States Grants (Coal Mining Industry Long Service Leave) Act 1968 amends the previous legislation to provide updated provisions concerning the repayment of excise duties on coal exported from Australia. The Act applies to persons who own coal on which duties of excise have been paid and subsequently export it. This primarily impacts coal mining companies and their employees who are eligible for long service leave benefits. The Act has a national reach as it is a Commonwealth Act, thereby extending its application across all states and territories in Australia. However, the Act does not explicitly exclude any categories of persons or entities, but its primary focus is on the coal mining industry and related transactions. The Act can be further extended or modified through subordinate instruments, which may include regulations or administrative orders to refine its application and scope. These instruments would be created to implement the provisions of the Act and address specific issues as they arise in practice.
Key Provisions
The primary sections of the States Grants (Coal Mining Industry Long Service Leave) Act 1968 primarily concern amendments to the repayment of excise duties on exported coal. Section 3 of the Act modifies subsection (1) of Section 6 in the previous Act, the States Grants (Coal Mining Industry Long Service Leave) Act 1949–1961. The amendment replaces the existing subsection with a new provision that specifies the amount to be repaid to the owner of coal on which excise duties have been paid, should the coal be exported during specified periods. The new rates are $0.011 per ton for coal exported between 1 November 1968 and 1 July 1969, $0.022 per ton for coal exported between 1 July 1969 and 1 July 1970, and $0.033 per ton for coal exported between 1 July 1970 and 1 July 1971. This alteration in the Act aims to adjust the financial implications for coal owners based on the timing of coal exports, ensuring they receive appropriate compensation for the excise duties paid.
The Act imposes certain obligations on the parties involved, primarily focusing on the calculation and payment of the excise duty repayments. Owners of coal who exported their product during the specified periods must ensure that they claim the correct amount as per the new rates outlined in Section 3. The Act also places a duty on the relevant authorities to verify the claims made by coal owners and to process and disburse the appropriate payments. Additionally, coal owners must maintain accurate records of the excise duties paid and the dates of exportation to substantiate their claims for repayment.
While the Act does not explicitly enumerate offences, penalties, or civil/criminal consequences for breaches within its text, non-compliance with the requirements to claim the correct amount of duty repayment or providing inaccurate information could potentially lead to disputes or legal actions. The precise consequences would depend on the context and the specific circumstances of any alleged breach. Given the nature of the Act, any failure to adhere to the stipulated processes might result in financial penalties or legal repercussions for the party found in breach. However, the exact penalties are not specified within the text of the Act itself.