Coal Excise Amendment Act 1981
No. 19 of 1981
An Act to amend the Coal Excise Act 1949, and for other purposes
[Assented to 25 March 1981]
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 Coal Excise Amendment Act 1981.
(2) The Coal Excise Act 19491 is in this Act referred to as the Principal Act.
Commencement
2. (1) Subject to sub-section (2), this Act shall come into operation on the day on which it receives the Royal Assent.
(2) Section 4 shall come into operation on the twenty-eighth day after the day on which this Act receives the Royal Assent.
Removal of coal
3. (1) Section 24 of the Principal Act is amended by omitting from sub-section (4) “the seventh working day” and substituting “28 days, or such greater number of days as is prescribed,”.
(2) The amendment made by sub-section (1) applies in relation to an entry in respect of coal removed from a coal mine during a period approved by the Collector that expires after the commencement of this section.
4. (1) After section 27 of the Principal Act the following section is inserted:
Review of decisions
“27a. Applications may be made to the Administrative Appeals Tribunal for—
(a) a review of determinations of the Collector under section 10;
(b) a review of decisions of the Collector under section 12, 14, 15 or 16; or
(c) a review of decisions of the Minister under section 17.”.
(2) The Schedule to the Administrative Appeals Tribunal Act 1975² is amended by omitting Part IX.
(3) The amendment made by sub-section (1) applies in relation to—
(a) a decision of the Collector under section 12 or 16 of the Coal Excise Act 1949 given before or after the commencement of this section;
(b) a determination of the Collector under section 10 of the Coal Excise Act 1949 given after the commencement of this section;
(c) a decision of the Collector under section 14 or 15 of the Coal Excise Act 1949 given after the commencement of this section; and
(d) a decision of the Minister under section 17 of the Coal Excise Act 1949 given after the commencement of this section.
(4) The amendment made by sub-section (2) does not affect an application made, but not finally determined, in accordance with the Part omitted by that sub-section, before the commencement of this section.
Formal amendments
5. The Principal Act is amended as set out in the Schedule.
SCHEDULE Section 5
FORMAL AMENDMENTS
Provision amended | Omit— | Substitute— |
Section 2 | the first day of November, One thousand nine hundred and forty-nine | 1 November 1949 |
Section 4 (definition of “officer”) | Customs Act 1901-1960 | Customs Act 1901 |
Section 5 | Excise Act 1901-1947 | Excise Act 1901 |
Paragraph 5 (a) | fourteen, fifteen and twenty-three | 14, 15 and 23 |
Paragraph 5 (aa) | sixty and sixty-one | 60 and 61 |
Paragraph 5 (b) | eighty-six, eighty-seven, ninety-one, ninety-two, one hundred, one hundred and four, one hundred and five, one hundred and six and one hundred and seven | 86, 87, 91, 92, 100, 104, 105, 106 and 107 |
Paragraph 5 (c) | one hundred and sixteen and one hundred and seventeen and paragraphs (I), (II), (III), (V), (Va), and (IX) of section one hundred and twenty | 116 and 117 and paragraphs 120 (i), (ii), (iii), (v), (va) and (ix) |
Paragraph 5 (d) | , XIII and XIV | and XIV |
Section 7 | Two hundred dollars | $200 |
Section 13 | the thirty-first day of December | 31 December |
Sub-section 14 (2) | seven | 7 |
Section 18 | Two hundred dollars | $200 |
Section 20 | Forty dollars | $40 |
Section 21 | Forty dollars | $40 |
Section 22 | One hundred dollars | $100 |
Sub-section 24 (1) | Two hundred dollars | $200 |
Sub-section 24 (2) | the provisions of the last preceding sub-section | sub-section (1) |
Sub-section 24 (3) | (a) the last preceding sub-section | sub-section (2) |
(b) section twenty-four B of this Act | section 24b | |
Sub-section 24 (4) | sub-section (2) of this section | sub-section (2) |
Section 24a | sub-section (2) of the last preceding section | sub-section 24 (2) |
Section 27 | One hundred dollars | $100 |
Section 28 | Two hundred dollars | $200 |
NOTES
1. No. 81, 1949, as amended. For previous amendments, see No. 19, 1961; No. 93, 1966; Nos. 18 and 76, 1968; and No. 216, 1973.
2. No. 91, 1975, as amended. For previous amendments, see Nos. 60, 89, 91, 157, 162, 163 and 209, 1976; Nos. 30, 57, 58 and 111, 1977; Nos. 65 and 109, 1978; Nos. 19 and 143, 1979; and No. 110, 1980.