COAL EXCISE ACT 1949 (REPEALED)
In this Act, unless the contrary intention appears:
"CEO"
means the Commissioner of Taxation;
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"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.
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