Commonwealth Numbered Acts

Customs Tariff (Coal Export Duty) Amendment Act 1984 No. 132 of 1984 - SECT 3

3. Section 7 of the Principal Act is amended-
(a) by omitting from sub-section (2) "Where" (first occurring) and
substituting "Without limiting sub-sections (3) and (4), where"; and

   (b)  by adding at the end thereof the following sub-sections:



"(3) Without limiting sub-sections (2) and (4), where a Collector is satisfied
that-

   (a)  high quality coking coal consisting wholly of a blend of-

        (i)    coal produced from underground mining operations at a
               particular mine; and

        (ii)   coal produced from open-cut mining operations at that mine,
(in this sub-section referred to as 'coal of the relevant blend') was-

        (iii)  from time to time during the prescribed year, produced for
               export;

        (iv)   exported from time to time during the prescribed year; and

        (v)    exported during a prescribed period; and

   (b)  the coal of the relevant blend that, during the prescribed year, was
        produced for export and the coal of the relevant blend that, during
        that prescribed period, was produced for export (if any) each
        contained at least 15% of coal referred to in sub-paragraph (a) (i),
coal of the relevant blend exported during that prescribed period is exempt
from the duty of Customs imposed by this Act.



"(4) Without limiting sub-sections (2) and (3), where a Collector is satisfied
that-

   (a)  coal produced at a particular mine (in this sub-section referred to as
        'relevant coal') was-

        (i)    from time to time during the prescribed year, produced for
               export;

        (ii)   exported from time to time during the prescribed year; and

        (iii)  exported during a prescribed period; and

   (b)  the relevant coal that, during the prescribed year, was produced for
        export and the relevant coal that, during that prescribed period, was
        produced for export (if any) each consisted of-

        (i)    at least 15% of coal produced from underground mining
               operations; and

        (ii)   coal produced from open-cut mining operations,
relevant coal exported during that prescribed period, being high quality
coking coal, is exempt from the duty of Customs imposed by this Act.



"(5) In this section-
'prescribed period' means-

   (a)  the period commencing on 28 May 1984 and ending on 30 September 1984;

   (b)  the period of 6 months commencing on 1 October 1984; or

   (c)  each succeeding period of 6 months;
'prescribed year' means the period of 12 months that commenced on 28 May
1983.".