CUSTOMS TARIFF (COAL EXPORT DUTY) AMENDMENT ACT 1989 NO. 68, 1989 

CUSTOMS TARIFF (COAL EXPORT DUTY) AMENDMENT ACT 1989 NO. 68, 1989 
- TABLE OF PROVISIONS

1. Short title etc.  
2. Commencement  
3. Exemption  

CUSTOMS TARIFF (COAL EXPORT DUTY) AMENDMENT ACT 1989 No. 68 of 1989 - LONG
TITLE

  An Act to amend section 7 of the Customs Tariff (Coal Export Duty) Act 1975

CUSTOMS TARIFF (COAL EXPORT DUTY) AMENDMENT ACT 1989 No. 68 of 1989
- SECT 1
Short title etc.

                                                      (Assented to 21 June
1989) 1. (1) This Act may be cited as the Customs Tariff (Coal Export Duty)
Amendment Act 1989.
  (2) In this Act, "Principal Act" means the Customs Tariff (Coal Export Duty)
Act 1975*1*.
(Minister's second reading speech made in-
    House of Representatives on 1 March 1989
    Senate on 6 April 1989)
*1* No. 106, 1975, as amended. For previous amendments, see No. 145, 1976; No.
103, 1977; No. 176, 1979; No. 17, 1982; Nos. 29 and 91, 1983; No. 132, 1984;
No. 39, 1979; No. 10, 1986; and No. 148, 1987.

CUSTOMS TARIFF (COAL EXPORT DUTY) AMENDMENT ACT 1989 No. 68 of 1989
- SECT 2
Commencement

  2. This Act shall be taken to have commenced on 1 July 1988.

CUSTOMS TARIFF (COAL EXPORT DUTY) AMENDMENT ACT 1989 No. 68 of 1989
- SECT 3
Exemption

  3. Section 7 of the Principal Act is amended by inserting after subsection
(2) the following subsection:
  "(2A) Where a Collector is satisfied that high quality coking coal
consists:
  (a)  in part of:
      (i)  a blend of coal from a mine referred to in subsection (3); or
     (ii)  coal from a mine referred to in subsection (4);
    being a blend of coal that, or coal that, if it were not mixed with coal
from another mine would, under subsection (3) or (4), be wholly exempt from
the duty of Customs imposed by this Act; and
  (b)  in part of coal from a mine or mines other than the mine from which is
produced the blend of coal, or the coal, to which paragraph (a) applies;
then, without limiting, by implication, the operation of subsection (2) or of
this subsection in respect of coal from a mine to which paragraph (b) applies,
that part of the high quality coking coal referred to in paragraph (a) is
exempt from the duty of Customs imposed by this Act.".