Business Franchise Licenses (Tobacco) Act 1987 Business Franchise Licenses (Tobacco) Amendment Regulation 1996 (1996-550) [GG No 126 of 8.11.1996] (NSW)

1996 No 550

New South Wales

Business Franchise Licences

(Tobacco) Amendment Regulation

1996

under the

Business Franchise Licences (Tobacco) Act 1987

His Excellency the Governor, with the advice of the Executive Council, has made the following Regulation under the Business Franchise Licences

(Tobacco) Act 1987.

MICHAEL EGAN, M.L.C.,

Treasurer

Explanatory note

The objects of this Regulation are:

(a)	to exempt tobacco sellers from the payment of any part of a licence fee that is payable under the Act that is calculated on the basis of sales of tobacco to various persons and bodies that the Chief Commissioner is satisfied was for export or sale to persons travelling overseas, and
(b)	to provide for the sellers of tobacco to those persons and bodies to keep appropriate records concerning the sales.

This Regulation is made under the Business Franchise Licences (Tobacco)

Act 1987 including section 83 (the general regulation making power).

Published in Gazette No 126 of 8 November 1996, page 7390 Page 1

1996 No 550

Clause 1 Business Franchise Licences (Tobacco) Amendment Regulation 1996

Business Franchise Licences (Tobacco)

Amendment Regulation 1996

1 Name of Regulation

This Regulation is the Business Franchise Licences (Tobacco)

Amendment Regulation 1996.

2 Commencement

This Regulation commences on 8 November 1996.

3 Amendment of Business Franchise Licences (Tobacco)

Regulation 1995

The Business Franchise Licences (Tobacco) Regulation l995 is amended as set out in Schedule I.

4 Notes

The explanatory note does not form part of this Regulation.

Schedule 1 Amendments

(Clause 3)

[1]       Clause 12A

Insert after clause 12:

12A Exemptions from licence fees for certain overseas sales

(1)	A person who makes an excluded sale is exempt from
any provision of the Act to the extent that i t requires the amount of any licence fee payable by the person to include the value (or a percentage of the value) of the tobacco sold i n the excluded sale.
(2)	In this clause:
Defence Force has the same meaning as in section 30 of
the Defence Act 1903 of the Commonwealth.

1996 No 550

Business Franchise Licences (Tobacco) Amendment Regulation 1996

Amendments Schedule 1

excluded sale means a sale of tobacco that:

(a)

the Chief Commissioner is satisfied is a sale:

(i)	to or by the proprietor of a duty free store for direct sale by the proprietor or the proprietor's employee to any person travelling overseas, or
(ii)	to any airline or shipping company (or any supplier of an airline or shipping company) for direct sale by the airline or shipping company to its passengers or to employees who are crew members travelling overseas. or
(iii)	to any exporter for export and consumption overseas, or
(iv)	to a member or an employee of the Defence Force for resale, on behalf of the Defence

Force, by the member or employee to a

member of the Defence Force serving

overseas, and

(b) is exempted by or under the Excise Act 1901 of the Commonwealth from excise duties payable under that Act.

1. Clause 14 Records to be kept: sec 66

   Insert after clause 14 (2) (b):

   , and

(c) in the case of a sale referred to i n paragraph (a) of

the definition of excluded sale i n clause 12A (2):

(i)	the name and address of the purchaser, and
(ii)	the date of the sale. and
(iii)	the quantity and value of each brand of