Tobacco
Charge (No. 2) Amendment Act 1985
No.
97 of 1985
An
Act to amend the Tobacco Charge Act (No.
2) 1955, and for related purposes
[Assented to 26 September 1985]
BE
IT ENACTED by the Queen, and the Senate and the House of Representatives of the
Commonwealth of Australia, as follows:
Short
title, &c.
1. (1) This Act may be cited as the Tobacco Charge (No. 2) Amendment Act 1985.
(2) The Tobacco Charge Act (No. 2) 19551 is in this Act referred
to as the Principal Act.
Commencement
2. (1) Sections 1 and 2 shall come into operation on the day on which
this Act receives the Royal Assent.
(2) Section 3 shall come
into operation on the day with effect from which the levy imposed by the Tobacco Charge Act (No. 1) 1955, the Tobacco Charge Act (No. 2) 1955 and the Tobacco Charge Act (No. 3) 1955 are
declared by the regulations made under the Rural
Industries Research Act 1985 to be a prescribed class of levies.
3. (1) Section 6 of the
Principal Act is repealed and the following section is substituted:
Rate
of charge
“6. 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.”.
(2) The amendment made by
sub-section (1) applies in respect of Australian tobacco leaf that, on or after
the day that is referred to in sub-section 2 (2), is purchased by a
manufacturer to whom sub-section 5 (1) of the Principal Act applies.
NOTE
1. No. 60, 1955, as amended. For previous
amendments, see No. 92, 1981; and No. 74, 1982.
[Minister’s
second reading speech made in—
House of Representatives
on 17 April 1985
Senate on 9 May
1985