Tobacco Charge Act (No. 3) 1955 (Cth)

Tobacco Charge Act (No. 3) 1955

Act No. 61 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[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006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 11 October 2000

taking into account amendments up to Act No. 86 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 by a manufacturer and appropriated by him for manufacturing purposes

1Short title [see Note 1]

 This Act may be cited as the Tobacco Charge Act (No. 3) 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

 A charge is imposed on all Australian tobacco leaf:

• (a)

  grown by a manufacturer; and

• (b)

  after the commencement of this Act, appropriated by him for manufacturing purposes.

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 paragraph 5(a) of the Tobacco Charge Act (No. 1) 1955; and

• (b)

  the amount that is prescribed for the purposes of paragraph 5(b) of that Act.

5APrescribed amounts

Until regulations are made for the purposes of section 5 of the Tobacco Charge Act (No. 1) 1955, section 5 of this Act has effect as if:

• (a)

  the reference in paragraph 5(a) to the amount that is prescribed for the purposes of paragraph 5(a) of the first‑mentioned Act were a reference to 0.8 cents; and

• (b)

  the reference in paragraph 5(b) to the amount that is prescribed for the purposes of paragraph 5(b) of the first‑mentioned Act were a reference to 2.7 cents.

Notes to theTobacco Charge Act (No. 3) 1955

Note 1

The Tobacco Charge Act (No. 3) 1955 as shown in this compilation comprises Act No. 61, 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. 3) 1955	61, 1955	4 Nov 1955	1 Jan 1956
Tobacco Charge (No. 3) Amendment Act 1982	75, 1982	6 Sept 1982	6 Sept 1982	S. 3(2)
Tobacco Charge (No. 3) Amendment Act 1985	98, 1985	26 Sept 1985	S. 3: 1 Apr 1986 (see s. 2(2)) Remainder: Royal Assent	S. 3(2)
Tobacco Charge (No. 3) Amendment Act 1986	86, 1986	25 June 1986	25 June 1986	S. 4

Table of Amendments

ad. = added or inserted  am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 5.........................................	rs. No. 75, 1982; No. 98, 1985
S. 5A......................................	ad. No. 86, 1986