Commonwealth Numbered Acts

Excise Tariff (Coal) Amendment Act 1982 No. 24 of 1982 - SECT 3

3. (1) The Schedule to the Principal Act is amended by omitting from item 20
''$0.15'' and substituting ''$0.25'', and duties of Excise are imposed in
accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected
and paid-

   (a)  on coal in respect of which an entry authorizing the removal of the
        coal from a coal mine is made on or after 1 April 1982; and

   (b)  on coal removed on or after that date, without entry, in pursuance of
        sub-section 24 (2) of the Coal Excise Act 1949.