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Coal Excise Regulations 1949

Authoritative Version
SR 1949 No 112 Regulations as amended, taking into account amendments up to SR 2001 No. 223
Administered by: Treasury
Start Date 23 Aug 2001
End Date 01 Jul 2006
Date of repeal 01 Jul 2006
Repealed by Enabling Act repealed by Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 (Act No. 74, 2006).

COAL EXCISE REGULATIONS 1949



Compilation Information

A graphic exists here.

Coal Excise Regulations 1949

Statutory Rules 1949 No. 112 as amended
made under the
Coal Excise Act 1949
This compilation was prepared on 23 August 2001
taking into account amendments up to SR 2001 No. 223
Prepared by the Office of Legislative Drafting,
Attorney-General's Department, Canberra


COAL EXCISE REGULATIONS 1949

- REG 1
Name of Regulations [see Note 1]

These Regulations are the Coal Excise Regulations 1949.

COAL EXCISE REGULATIONS 1949

- REG 2
Interpretation

In these Regulations, the Act means the Coal Excise Act 1949.

COAL EXCISE REGULATIONS 1949

- REG 3
Forms

In these Regulations, any reference to a form shall be read as a reference to a form in the Schedule to these Regulations.

COAL EXCISE REGULATIONS 1949

- REG 4
Licence-fee

The annual licence-fee shall be nil.

COAL EXCISE REGULATIONS 1949

- REG 5
Application for licence

An application for a licence shall be in accordance with Form 1.

COAL EXCISE REGULATIONS 1949

- REG 6
Licence

A licence shall be in accordance with Form 2.

COAL EXCISE REGULATIONS 1949

- REG 7
Returns

A return referred to in section 22 of the Act shall be:

(a)
in accordance with Form 3;

(b)
verified by the declaration contained in that form;

(c)
prepared in respect of such period as is approved by the Collector in pursuance of subsection (2) of section 24 of the Act; and

(d)
rendered to the Collector within 28 days after the expiration of the period to which it relates.


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COAL EXCISE REGULATIONS 1949

- REG 9
Declarations by agents

(1)
Forms containing declarations may be signed by a duly authorized agent in cases where the principal is legally incapable of making a declaration.

(2)
An officer may require from any agent the production of a written authority from the principal for whom the agent claims to act and in default of the production of such authority may refuse to recognize the agency.

(3)
A declaration made by an agent in pursuance of this regulation shall be held to have been made with the knowledge and consent of the principal, so that in any prosecution in respect of any declaration made by any such agent the principal shall be liable only to the pecuniary punishment provided by the Act or these Regulations as if such declaration had been made by the principal.

(4)
An authority under this regulation may be in accordance with Form 5.

COAL EXCISE REGULATIONS 1949

- REG 10
False or misleading statement

A person shall not knowingly:

(a)
make a declaration; or

(b)
render a return;

under these Regulations which is false or misleading in any particular.

COAL EXCISE REGULATIONS 1949

The Schedule

(regulation 5)

Form 1 Application for a licence to produce coal

Commonwealth of Australia

Coal Excise Act 1949

APPLICATION FOR A LICENCE TO PRODUCE COAL

To the Collector
I, (a) of (b) hereby apply for a licence to produce coal.
The production of coal is to be carried on at (c)
and the coal mine is known as (d).
Attached to this application is a plan showing the whole of the area in which the production of coal is to be carried on.
I declare that the statements contained in this application are true in every particular.
Dated this day of 20 .
Applicant
(a) Full name of applicant.
(b) Full address of applicant.
(c) Full description of locality.
(d) Name (if any) of coal mine.

Form 2 Licence to produce coal

(regulation 6)

Commonwealth of Australia

Coal Excise Act 1949

LICENCE TO PRODUCE COAL


In pursuance of section twelve of the Coal Excise Act 1949.

of is hereby licensed to produce coal at the coal mine known as and situated at

Dated this day of 20 .

Collector


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Form 3

(regulation 7)

Commonwealth of Australia

Coal Excise Act 1949
RETURN OF COAL PRODUCED AND REMOVED BY (a)
DURING THE PRIOD FROM MIDNIGHT ON THE DAY
OF 20 , TO MIDNIGHT ON
THE DAY OF , 20 .


Name and location of coal mine

Number of tonnes of coal produced
Number of tonnes of coal removed for home consumption
Number of tonnes of coal removed for exportation



I, (b) , the (c) , hereby declare that the above return is true and correct in every particular.

(Signature of person making declaration.)

Declared at the day of , 20 .

Before me,

(Description of person taking declaration.)

(a) Insert name of producer.

(b) Insert name of person making declaration.

(c) Insert "abovementioned producer" or "authorized agent of the abovementioned producer" whichever is applicable.

Form 5 Authority to agent to sign declarations

(regulation 9)

Commonwealth of Australia

Coal Excise Regulations 1949

AUTHORITY TO AGENT TO SIGN DECLARATIONS

(a) hereby authorizes (b)

(whose signature appears below) to sign as it agent forms containing declarations prescribed by the Coal Excise Regulations 1949.

Dated at the day

of 20 .

In witness whereof the Common Seal of the (c)

was affixed hereto in the presence of

Person authorized.

To the Collector

(a) Name of principal.

(b) Name of person authorized.

(c) "Company", "Corporation", or as the case may be.

COAL EXCISE REGULATIONS 1949

Notes to the Coal Excise Regulations 1949

Note 1

The Coal Excise Regulations 1949 (in force under the Coal Excise Act 1949) as shown in this compilation comprise Statutory Rules 1949 No. 112 amended as indicated in the Tables below.

Table of Statutory Rules


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Year and
number
Date of notification
in Gazette
Date of
commencement
Application, saving or
transitional provisions
1949 No. 112
1 Dec 1949
1 Dec 1949

1951 No. 104
18 Sept 1951
18 Sept 1951

1961 No. 79
30 June 1961
30 June 1961

1967 No. 33
30 Mar 1967
30 Mar 1967

1969 No. 78
29 May 1969
29 May 1969
R. 2
1969 No. 207
18 Dec 1969
18 Dec 1969
R. 2
1972 No. 95
29 June 1972
1 July 1972

1981 No. 150
23 June 1981
23 June 1981

2001 No. 83
4 May 2001
4 May 2001

2001 No. 223
23 Aug 2001
23 Aug 2001

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected
How affected
R. 1
rs. 2001 No. 83
R. 4
am. 1967 No. 33; 1969 No. 207; 2001 No. 223
R. 7
am. 1981 No. 150
R. 8
rs. 1967 No. 33

rep. 1969 No. 78
R. 8A
ad. 1961 No. 79

rep. 1967 No. 33
R. 9
am. 2001 No. 83
The Schedule
am. 1951 No. 104; 1961 No.  79; 1967 No. 33; 1972 No. 95; 2001 No. 83