Customs Tariff Amendment (Tobacco Content) Act 2008 (Cth)

Customs Tariff Amendment (Tobacco Content) Act 2008

No. 37, 2008

An Act to amend the Customs Tariff Act 1995, and for related purposes

Contents

Customs Tariff Amendment (Tobacco Content) Act 2008

No. 37, 2008

An Act to amend the Customs Tariff Act 1995, and for related purposes

[Assented to 24 June 2008]

The Parliament of Australia enacts:

1Short title

This Act may be cited as the Customs Tariff Amendment (Tobacco Content) Act 2008.

2Commencement

This Act commences on the day on which it receives the Royal Assent.

3Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1Amendment

Customs Tariff Act 1995

1

Subsection 3(1)

Insert:

tobacco content includes any thing (including moisture) added to the tobacco leaf during manufacturing or processing.

2

Application

The amendment made by item 1 applies in relation to:

1. (a)

   goods imported into Australia on or after 1 November 1999; and

2. (b)

   goods imported into Australia before 1 November 1999, where the time for working out the rate of import duty on the goods had not occurred before 1 November 1999.

[Minister’s second reading speech made in—

House of Representatives on 28 May 2008

Senate on 16 June 2008]

(105/08)