CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 NO. 106, 1975 

CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 NO. 106, 1975 
- TABLE OF PROVISIONS

1. Short title.  
2. Commencement.  
3. Incorporation.  
4. Definitions.  
5. Imposition of duty.  
6. Rate of duty.  
7. Exemption.  

CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 No. 106 of 1975
- SECT 1
Short title.

                CUSTOMS  TARIFF  (COAL  EXPORT  DUTY)  ACT  1975

                                No. 106 of 1975

                   An Act relating to an Export Duty on Coal.

  BE IT ENACTED by the Queen, the Senate and the House of Representatives of
Australia, as follows:-
  1. This Act may be cited as the Customs Tariff (Coal Export Duty) Act
1975.*

CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 No. 106 of 1975
- SECT 2
Commencement.

  2. This Act shall be deemed to have come into operation at the hour of 8
o'clock in the evening by standard time in the Australian Capital Territory on
19 August 1975.

CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 No. 106 of 1975
- SECT 3
Incorporation.

  3. The Customs Act 1901-1975 is incorporated and shall be read as one with
this Act.

CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 No. 106 of 1975
- SECT 4
Definitions.

  4. In this Act-

  ''coal'' does not include brown coal;

  ''high quality coking coal'' means coal other than coal which a Collector is
satisfied is coal the carbon content in which, if that content were determined
by ultimate analysis on a dry ash free basis, would be less than 85 per cent.

CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 No. 106 of 1975
- SECT 5
Imposition of duty.

  5. (1) Subject to sub-section (2) and section 7, a duty of Customs is
imposed on coal exported from Australia after the time specified in section
2.
  (2) Sub-section (1) does not apply to coal loaded onto a ship before the
time specified in section 2 for export from Australia or coal loaded onto a
ship after that time for export from Australia as part of a consignment of
coal for export from Australia the loading of which onto that ship commenced
before that time.

CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 No. 106 of 1975
- SECT 6
Rate of duty.

  6. The rate of the duty of Customs imposed by this Act is-

  (a)  in the case of high quality coking coal-$6.00 per tonne; and

  (b)  in the case of coal other than high quality coking coal-$2.00 per
tonne. 

CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 No. 106 of 1975
- SECT 7
Exemption.

  7. (1) Where a Collector is satisfied that-

  (a)  if coal were subjected to proximate analysis, on an air-dried basis, it
would be classified as coal having an ash content greater than 14 per cent;
and 

  (b)  the crucible swelling number of the coal is not greater than 3,
the coal is exempt from the duty of Customs imposed by this Act.
  (2) For the purposes of sub-section (1), the crucible swelling number of
coal is the number which, if the coal were subjected to a test made for the
purpose of determining the crucible swelling number of coal, being a test
approved in writing by the Minister, would be that number.
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CUSTOMS TARIFF (COAL EXPORT DUTY) ACT 1975 No. 106 of 1975 - NOTE

                                      NOTE
1.  Act No. 106, 1975; assented to 9 October 1975.