1
Short title [see Note 1]
1 Short title [see Note 1]
This Act may be cited as the Coal Excise Act 1949.
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Direct links to the current provisions in Coal Excise Act 1949.
This Act may be cited as the Coal Excise Act 1949.
This Act shall come into operation on 1 November 1949.
The CEO has the general administration of this Act.
This Act applies to any excise duty on coal imposed by the Parliament.
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 Service 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.
Applications for licences shall be made to the Collector and shall be in accordance with the prescribed form.
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.
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.
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.
(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. (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. (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.
(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. (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.
A licence may be transferred with the written permission of the Collector on security being given by the transferee.
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.
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.
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.
(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.
(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. (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. (5) An officer shall not pass an entry made in respect of any coal unless the duty on the coal has been paid.
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.
(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. (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. (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.
(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.
(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.
(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. (1A) In subsection (1), decision has the same meaning as in the Administrative Appeals Tribunal Act 1975.
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.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Coal Excise Act 1949.
This Act shall come into operation on 1 November 1949.
The CEO has the general administration of this Act.
This Act applies to any excise duty on coal imposed by the Parliament.
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 Service 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.
Applications for licences shall be made to the Collector and shall be in accordance with the prescribed form.
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.
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.
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.
(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. (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. (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.
(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. (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.
A licence may be transferred with the written permission of the Collector on security being given by the transferee.
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.
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.
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.
(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.
(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. (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. (5) An officer shall not pass an entry made in respect of any coal unless the duty on the coal has been paid.
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.
(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. (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. (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.
(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.
(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.
(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. (1A) In subsection (1), decision has the same meaning as in the Administrative Appeals Tribunal Act 1975.
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.