Tobacco Charge Act (No. 1) 1955 (Cth)

Tobacco Charge Act (No. 1) 1955

Act No. 59 of 1955 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 18 October 2000

taking into account amendments up to Act No. 84 of 1986

The text of any of those amendments not in force

on that date is appended in the Notes section

The operation of amendments that have been incorporated may be

affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,

Attorney‑General’s Department, Canberra

      

Contents

An Act to impose a Charge on Tobacco Leaf grown in Australia and sold to a Manufacturer

1Short title [see Note 1]

 This Act may be cited as the Tobacco Charge Act (No. 1) 1955.

2Commencement

 This Act shall come into operation on the first day of January, One thousand nine hundred and fifty‑six.

3Assessment Act to be read with this Act

 The Tobacco Charges Assessment Act 1955 shall be read as one with this Act.

4Imposition of charge

• (1)

  Subject to this section, a charge is imposed on all Australian tobacco leaf which, after the commencement of this Act, is sold to a manufacturer.

• (2)

  Where tobacco leaf that has been sold to a manufacturer after the commencement of this Act is again sold to a manufacturer, the charge is not imposed on that tobacco leaf by reason of the last‑mentioned sale.

• (3)

  Where tobacco leaf on which charge has been imposed by the Tobacco Charge Act (No. 3) 1955 is sold to a manufacturer, charge is not imposed by this Act on that tobacco leaf by reason of that sale.

5Rate of charge

 The rate of the charge imposed by this Act is such amount per kilogram of tobacco leaf as is equal to the aggregate of:

• (a)

  the amount that is prescribed for the purposes of this paragraph; and

• (b)

  the amount that is prescribed for the purposes of this paragraph.

5APrescribed amounts

 Until regulations are made for the purposes of section 5:

• (a)

  the amount of 0.8 cents is prescribed for the purposes of paragraph 5(a); and

• (b)

  the amount of 2.7 cents is prescribed for the purposes of paragraph 5(b).

6Regulations

• (1)

  The Governor‑General may make regulations prescribing an amount for the purpose of paragraph 5(a) and prescribing an amount for the purpose of paragraph 5(b) but so that the aggregate of the amounts so prescribed does not exceed 6 cents.

• (2)

  Before making regulations prescribing an amount for the purpose of paragraph 5(a) or (b), the Governor‑General shall take into consideration any relevant recommendations made to the Minister by the Australian Tobacco Board.

• (3)

  Regulations made for the purposes of subsection (1) may provide that an amount prescribed for the purpose of paragraph 5(a) or (b) applies only in respect of a period specified in the regulations.

Notes to the Tobacco Charge Act (No. 1) 1955

Note 1

The Tobacco Charge Act (No. 1) 1955 as shown in this compilation comprises Act No. 59, 1955 amended as indicated in the Tables below.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Tobacco Charge Act (No. 1) 1955	59, 1955	4 Nov 1955	1 Jan 1956
Tobacco Charge Act (No. 1) 1965	86, 1965	4 Dec 1965	4 Dec 1965	—
Statute Law Revision (Decimal Currency) Act 1966	93, 1966	29 Oct 1966	1 Dec 1966	—
Tobacco Charge Amendment Act 1982	72, 1982	6 Sept 1982	(a)	—
Tobacco Charge (No. 1) Amendment Act 1982	73, 1982	6 Sept 1982	6 Sept 1982	S. 5
Tobacco Charge (No. 1) Amendment Act 1985	96, 1985	26 Sept 1985	Ss. 1 and 2: Royal Assent Remainder: 1 Apr 1986 (see s. 2(2))	S. 4
Tobacco Charge (No. 1) Amendment Act 1986	84, 1986	25 June 1986	25 June 1986	S. 4

(a) Section 2 of the Tobacco Charge Amendment Act 1982 provides as follows:

• 2.

  This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, immediately after the commencement of the Tobacco Charge (No. 1) Amendment Act 1982.

The Tobacco Charge (No. 1) Amendment Act 1982 came into operation on 6 September 1982.

Table of Amendments

ad. = added or inserted  am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 5.........................................	am. No. 86, 1965; No. 93, 1966
rs. No. 73, 1982; No. 96, 1985
S. 5A......................................	ad. No. 84, 1986
S. 6.........................................	am. Nos. 72 and 73, 1982
rs. No. 96, 1985