CUSTOMS TARIFF (COAL EXPORT DUTY)
AMENDMENT ACT 1976
An Act to amend the Customs Tariff (Coal Export Duty) Act 1975.
BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:—
Short title, &c.
1. (1) This Act may be cited as the Customs Tariff (Coal Export Duty) Amendment Act 1976.
(2) The Customs Tariff (Coal Export Duty) Act 1975 is in this Act referred to as the Principal Act.
Commencement.
2. This Act shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 17 August 1976.
Rate of duty.
3. Section 6 of the Principal Act is amended—
(a) by omitting from paragraph (a) the figures “$6.00” and substituting the figures “$4.50”; and
(b) by omitting from paragraph (b) the figures “$2.00” and substituting the figures “$1.50”.
Exemption.
4. Section 7 of the Principal Act is amended by omitting sub-section (1) and substituting the following sub-section:—
“(1) Where a Collector is satisfied that the crucible swelling number of coal is not greater than 3, the coal is exempt from the duty of Customs imposed by this Act.”.
