COAL EXCISE ACT 1949 (REPEALED)
SECTION 1 (Repealed by 74 of 2006)
1
SHORT TITLE
This Act may be cited as the Coal Excise Act 1949. SECTION 2 (Repealed by 74 of 2006) 2 COMMENCEMENT
This Act shall come into operation on 1 November 1949. SECTION 2A (Repealed by 74 of 2006) 2A GENERAL ADMINISTRATION OF ACT
The CEO has the general administration of this Act.
SECTION 3 (Repealed by 74 of 2006)
3
APPLICATION OF ACT
This Act applies to any excise duty on coal imposed by the Parliament. SECTION 4 (Repealed by 74 of 2006) 4 INTERPRETATION
In this Act, unless the contrary intention appears:
(a) exercising powers; or
(b) performing functions;
The following provisions of the Excise Act 1901 shall, except so far as they are inconsistent with this Act, be incorporated and read as one with this Act:
(a) Part II (except section 15);
(aa) sections 60 and 61;
(b) Part IX (except sections 86, 87, 87AA, 91, 92, 100, 104, 105, 106 and 107);
(c) Part X (except sections 116 and 117 to 117I and paragraphs 120 (i), (ii), (iii) and (ix); and
(d) Parts XI, XII and XIV.
SECTION 7 (Repealed by 74 of 2006)
7
PRODUCERS TO BE LICENSED
A person shall not produce coal except in pursuance of this Act or if the person is not licensed under this Act to do so.
SECTION 8 (Repealed by 74 of 2006)
8
LICENCE-FEES
The annual licence-fee shall be as prescribed. SECTION 9 (Repealed by 74 of 2006) 9 APPLICATION FOR LICENCE
Applications for licences shall be made to the Collector and shall be in accordance with the prescribed form. SECTION 10 (Repealed by 74 of 2006) 10 PAYMENT OF LICENCE-FEE AND SECURITY
An applicant for a licence shall pay to the Collector the proper licence-fee and shall give security to the Collector for compliance with this Act in such amount as the Collector determines. SECTION 11 (Repealed by 74 of 2006) 11 FORM OF SECURITY
A security shall be given in a manner and form approved by the Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by two or more different methods. SECTION 12 (Repealed by 74 of 2006) 12 GRANT OF LICENCE
The Collector may, if he or she is satisfied with the security given, grant to the applicant a licence in accordance with the prescribed form.
SECTION 13 (Repealed by 74 of 2006)
13
PERIOD OF LICENCES
A licence shall, unless previously cancelled, remain in force until 31 December next after the granting or renewal of the licence. SECTION 14 (Repealed by 74 of 2006) RENEWAL OF LICENCES
14(1)
A licence may be renewed by the Collector upon an application for renewal before the expiry of the licence and on payment of the annual licence-fee.
14(2)
The Collector may, in exceptional circumstances, extend for a period not exceeding 7 days the time within which application for renewal of a licence and payment of the licence-fee shall be made.
14(3)
The liability of the subscribers to the security given in respect of a licence shall, in the absence of any notice of termination on the part of the subscribers, remain in force for any period for which the licence is renewed.
SECTION 15 (Repealed by 74 of 2006) FRESH SECURITY MAY BE REQUIRED
15(1)
The Collector may require the applicant for the renewal of a licence to give fresh security, and if fresh security is not given accordingly may refuse to renew the licence.
15(2)
The Collector may at any time require a producer to give fresh security and fresh security shall be given accordingly and, in default, the licence may be cancelled by the CEO by notice published in the Gazette.
SECTION 16 (Repealed by 74 of 2006) 16 TRANSFER OF LICENCES
A licence may be transferred with the written permission of the Collector on security being given by the transferee. SECTION 17 (Repealed by 74 of 2006) 17 CANCELLATION OF LICENCES
A licence may be cancelled by the CEO by notice published in the Gazette if the licensee is convicted of any offence against this Act. SECTION 18 (Repealed by 74 of 2006) 18 DUTY OF PRODUCERS
A producer shall not produce coal at any place other than the producer's licensed coal mine.
SECTION 19 (Repealed by 74 of 2006)
19
SUPERVISION BY OFFICERS
The production of coal by producers shall, for the protection of the revenue, be subject to the right of supervision by officers. SECTION 20 (Repealed by 74 of 2006) 20 OFFICE ACCOMMODATION FOR OFFICERS
A producer shall, if required by the Collector, provide in connexion with the coal mine reasonable office accommodation for the supervising officer.
SECTION 21 (Repealed by 74 of 2006)
21
FACILITIES FOR OFFICERS
A producer shall provide all reasonable facilities for enabling officers to exercise their powers under this Act.
SECTION 22 (Repealed by 74 of 2006)
22
PRODUCERS TO KEEP BOOKS
For the information of officers, a producer shall keep books to the satisfaction of the Collector and prepare and render returns as prescribed and shall verify those returns as prescribed.
SECTION 23 (Repealed by 74 of 2006)
23
DUTY TO BE PAID BY PRODUCER
A producer is liable to pay to the Collector the duty on all coal produced by the producer.
SECTION 24 (Repealed by 74 of 2006)
REMOVAL OF COAL
24(1)
A person shall not remove coal from a coal mine unless an entry authorizing the removal has been made by the producer and passed by an officer.
24(2)
Notwithstanding subsection (1), the Collector may accept a deposit of money, or a guarantee, in respect of the duty on coal to be removed from a coal mine during a period approved by the Collector, and removal from the coal mine may be made during that period, without entry, of coal the duty on which does not exceed the amount of the deposit or guarantee.
24(4)
An entry in respect of coal removed from a coal mine in pursuance of subsection (2) during a period approved by the Collector for the purposes of that subsection shall be made not later than 28 days, or such greater number of days as is prescribed, after the expiration of that period.
24(5)
An officer shall not pass an entry made in respect of any coal unless the duty on the coal has been paid.
SECTION 24A (Repealed by 74 of 2006) 24A RATE OF DUTY
The duty on coal shall be paid at the rate in force when the coal is entered or, if the coal is removed from a coal mine in pursuance of subsection 24 (2) before it is entered, at the rate in force when it is so removed. SECTION 24AA (Repealed by 74 of 2006) ASCERTAINING QUANTITIES OF COAL
24AA(1)
For the purposes of this Act (including ascertaining any excise duty to which this Act applies), where:
(a) coal is sold by its producer; and
(b) an invoice document provided by the producer to the purchaser shows a quantity as being the quantity of the coal so sold;
24AA(2)
For the purposes of this Act (including ascertaining any excise duty to which this Act applies), where:
(a) coal (in this subsection referred to as the ``relevant coal'') is sold by its producer to a person;
(b) coal (in this subsection referred to as the ``acquired coal'') not produced by that producer is sold by that producer to that person; and
(c) an invoice document provided by that producer to that person shows a quantity as being the quantity of the relevant coal and the acquired coal; the quantity of the relevant coal shall be taken to be that quantity shown less the part of that quantity that a Collector is satisfied is the quantity of the acquired coal.
24AA(3)
In this section, ``invoice document'' means an invoice or, if another document is approved for the purposes of this paragraph by a Collector, that other document.
SECTION 25 (Repealed by 74 of 2006) ACCESS TO COAL MINES
25(1)
Officers shall have complete access to every part of a coal mine at all times and may examine and take copies of or extracts from all books and accounts required to be kept by the producer for the information of the officers and of all books kept by the producer in relation to the production and delivery of coal.
25(2)
25(3)
SECTION 26 (Repealed by 74 of 2006) FORFEITURE
26(1)
There shall be forfeited to the Crown all coal which, being subject to the CEO's control, is moved, altered or interfered with except by authority of and in accordance with this Act.
SECTION 27 (Repealed by 137 of 2000) 27 OBSTRUCTING OFFICERS
SECTION 27A (Repealed by 74 of 2006)
REVIEW OF DECISIONS
27A(1)
A person who is dissatisfied with a decision that applies to the person may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953, if the decision is one of the following:
(a) a determination of the Collector under section 10;
(b) a decision of the Collector under section 12, 14, 15 or 16; or
(c) a decision of the CEO under section 17.
27A(1A)
In subsection (1), decision has the same meaning as in the Administrative Review Tribunal Act 1975.
SECTION 28 (Repealed by 74 of 2006) 28 REGULATIONS
The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act, and in particular for prescribing penalties not exceeding a fine of 2 penalty units for offences against the regulations.
This Act may be cited as the Coal Excise Act 1949. SECTION 2 (Repealed by 74 of 2006) 2 COMMENCEMENT
This Act shall come into operation on 1 November 1949. SECTION 2A (Repealed by 74 of 2006) 2A GENERAL ADMINISTRATION OF ACT
The CEO has the general administration of this Act.
View history note
Hide history noteThis Act applies to any excise duty on coal imposed by the Parliament. SECTION 4 (Repealed by 74 of 2006) 4 INTERPRETATION
In this Act, unless the contrary intention appears:
"CEO"
means the Commissioner of Taxation;
"coal"
means any goods upon which, under the name of coal, any excise duty imposed by the Parliament is payable;
"coal mine"
means the premises in respect of which a producer is licensed to produce coal and includes all adjacent premises used in connexion therewith or with the business of the producer;
"Collector"
has the same meaning as in the Excise Act 1901;
"duty"
means duty of Excise;
"licence"
means a licence under this Act to produce coal;
officer
means a person employed or engaged under the Public Services Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953).
"producer"
means a person licensed under this Act to produce coal;
"this Act"
includes the regulations.
The following provisions of the Excise Act 1901 shall, except so far as they are inconsistent with this Act, be incorporated and read as one with this Act:
(a) Part II (except section 15);
(aa) sections 60 and 61;
(b) Part IX (except sections 86, 87, 87AA, 91, 92, 100, 104, 105, 106 and 107);
(c) Part X (except sections 116 and 117 to 117I and paragraphs 120 (i), (ii), (iii) and (ix); and
(d) Parts XI, XII and XIV.
A person shall not produce coal except in pursuance of this Act or if the person is not licensed under this Act to do so.
Penalty: 50 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
The annual licence-fee shall be as prescribed. SECTION 9 (Repealed by 74 of 2006) 9 APPLICATION FOR LICENCE
Applications for licences shall be made to the Collector and shall be in accordance with the prescribed form. SECTION 10 (Repealed by 74 of 2006) 10 PAYMENT OF LICENCE-FEE AND SECURITY
An applicant for a licence shall pay to the Collector the proper licence-fee and shall give security to the Collector for compliance with this Act in such amount as the Collector determines. SECTION 11 (Repealed by 74 of 2006) 11 FORM OF SECURITY
A security shall be given in a manner and form approved by the Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by two or more different methods. SECTION 12 (Repealed by 74 of 2006) 12 GRANT OF LICENCE
The Collector may, if he or she is satisfied with the security given, grant to the applicant a licence in accordance with the prescribed form.
A licence shall, unless previously cancelled, remain in force until 31 December next after the granting or renewal of the licence. SECTION 14 (Repealed by 74 of 2006) RENEWAL OF LICENCES
14(1)
A licence may be renewed by the Collector upon an application for renewal before the expiry of the licence and on payment of the annual licence-fee.
14(2)
The Collector may, in exceptional circumstances, extend for a period not exceeding 7 days the time within which application for renewal of a licence and payment of the licence-fee shall be made.
14(3)
The liability of the subscribers to the security given in respect of a licence shall, in the absence of any notice of termination on the part of the subscribers, remain in force for any period for which the licence is renewed.
SECTION 15 (Repealed by 74 of 2006) FRESH SECURITY MAY BE REQUIRED
15(1)
The Collector may require the applicant for the renewal of a licence to give fresh security, and if fresh security is not given accordingly may refuse to renew the licence.
15(2)
The Collector may at any time require a producer to give fresh security and fresh security shall be given accordingly and, in default, the licence may be cancelled by the CEO by notice published in the Gazette.
SECTION 16 (Repealed by 74 of 2006) 16 TRANSFER OF LICENCES
A licence may be transferred with the written permission of the Collector on security being given by the transferee. SECTION 17 (Repealed by 74 of 2006) 17 CANCELLATION OF LICENCES
A licence may be cancelled by the CEO by notice published in the Gazette if the licensee is convicted of any offence against this Act. SECTION 18 (Repealed by 74 of 2006) 18 DUTY OF PRODUCERS
A producer shall not produce coal at any place other than the producer's licensed coal mine.
Penalty: 50 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
The production of coal by producers shall, for the protection of the revenue, be subject to the right of supervision by officers. SECTION 20 (Repealed by 74 of 2006) 20 OFFICE ACCOMMODATION FOR OFFICERS
A producer shall, if required by the Collector, provide in connexion with the coal mine reasonable office accommodation for the supervising officer.
Penalty: 10 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A producer shall provide all reasonable facilities for enabling officers to exercise their powers under this Act.
Penalty: 10 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
For the information of officers, a producer shall keep books to the satisfaction of the Collector and prepare and render returns as prescribed and shall verify those returns as prescribed.
Penalty: 20 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A producer is liable to pay to the Collector the duty on all coal produced by the producer.
24(1)
A person shall not remove coal from a coal mine unless an entry authorizing the removal has been made by the producer and passed by an officer.
Penalty: 50 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
24(2)
Notwithstanding subsection (1), the Collector may accept a deposit of money, or a guarantee, in respect of the duty on coal to be removed from a coal mine during a period approved by the Collector, and removal from the coal mine may be made during that period, without entry, of coal the duty on which does not exceed the amount of the deposit or guarantee.
24(4)
An entry in respect of coal removed from a coal mine in pursuance of subsection (2) during a period approved by the Collector for the purposes of that subsection shall be made not later than 28 days, or such greater number of days as is prescribed, after the expiration of that period.
24(5)
An officer shall not pass an entry made in respect of any coal unless the duty on the coal has been paid.
SECTION 24A (Repealed by 74 of 2006) 24A RATE OF DUTY
The duty on coal shall be paid at the rate in force when the coal is entered or, if the coal is removed from a coal mine in pursuance of subsection 24 (2) before it is entered, at the rate in force when it is so removed. SECTION 24AA (Repealed by 74 of 2006) ASCERTAINING QUANTITIES OF COAL
24AA(1)
For the purposes of this Act (including ascertaining any excise duty to which this Act applies), where:
(a) coal is sold by its producer; and
(b) an invoice document provided by the producer to the purchaser shows a quantity as being the quantity of the coal so sold;
the quantity of that coal shall be taken to be that quantity shown.
24AA(2)
For the purposes of this Act (including ascertaining any excise duty to which this Act applies), where:
(a) coal (in this subsection referred to as the ``relevant coal'') is sold by its producer to a person;
(b) coal (in this subsection referred to as the ``acquired coal'') not produced by that producer is sold by that producer to that person; and
(c) an invoice document provided by that producer to that person shows a quantity as being the quantity of the relevant coal and the acquired coal; the quantity of the relevant coal shall be taken to be that quantity shown less the part of that quantity that a Collector is satisfied is the quantity of the acquired coal.
24AA(3)
In this section, ``invoice document'' means an invoice or, if another document is approved for the purposes of this paragraph by a Collector, that other document.
SECTION 25 (Repealed by 74 of 2006) ACCESS TO COAL MINES
25(1)
Officers shall have complete access to every part of a coal mine at all times and may examine and take copies of or extracts from all books and accounts required to be kept by the producer for the information of the officers and of all books kept by the producer in relation to the production and delivery of coal.
25(2)
(Repealed by No 25 of 2001)
25(3)
(Repealed by No 25 of 2001)
SECTION 26 (Repealed by 74 of 2006) FORFEITURE
26(1)
There shall be forfeited to the Crown all coal which, being subject to the CEO's control, is moved, altered or interfered with except by authority of and in accordance with this Act.
SECTION 27 (Repealed by 137 of 2000) 27 OBSTRUCTING OFFICERS
(Repealed by No 137 of 2000)
27A(1)
A person who is dissatisfied with a decision that applies to the person may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953, if the decision is one of the following:
(a) a determination of the Collector under section 10;
(b) a decision of the Collector under section 12, 14, 15 or 16; or
(c) a decision of the CEO under section 17.
27A(1A)
In subsection (1), decision has the same meaning as in the Administrative Review Tribunal Act 1975.
[ CCH Note: Act No 25 of 2001, s 3 and Sch 6 item 23, provides for the repeal of s 27A(2). This amendment has not yet been affected. S 27A(2) will be inserted by the Administrative Review Tribunal (Consequential and Transitional Provisions) Bill 2000 upon that Bill gaining assent.]
SECTION 28 (Repealed by 74 of 2006) 28 REGULATIONS
The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act, and in particular for prescribing penalties not exceeding a fine of 2 penalty units for offences against the regulations.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.