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.