Commonwealth Numbered Acts

CUSTOMS TARIFF (COAL EXPORT DUTY) AMENDMENT ACT 1983 No. 29 of 1983 - SECT 3

3. Section 6 of the Principal Act is repealed and the following sections are
substituted: Rate of duty



"6. The rate of the duty of Customs imposed by this Act is $3.50 per tonne.
Exemption



"7. (1) Coal other than high quality coking coal is exempt from the duty of
Customs imposed by this Act.



"(2) Where a Collector is satisfied that high quality coking coal consists,
wholly or in part, of coal that -

   (a)  has been produced from underground mining operations;

   (b)  has been produced from open-cut mining operations and extracted at a
        vertical depth of greater than 60 metres below the surface of the
        ground that existed prior to the commencement of open-cut mining
        operations;

   (c)  has, on or after 1 July 1980, been produced from a mine in relation to
        which, at the time when the coal was produced, a declaration by the
        Minister for Trade and Resources under sub-section 8 (1) was in force;
        or

   (d)  has, on or after 1 July 1980, been produced from an extension to a
        coal mine in relation to which, at the time when the coal was
        produced, a declaration by the Minister for Trade and Resources under
        sub-section 8 (2) was in force, then -

   (e)  in a case where the Collector is satisfied that the high quality
        coking coal consists wholly of coal so produced - that high quality
        coking coal is exempt from the duty of Customs imposed by this Act; or

   (f)  in a case where the Collector is satisfied that the high quality
        coking coal consists in part of coal so produced - that part of the
        high quality coking coal so produced is exempt from the duty of
        Customs imposed by this Act.".