Customs Tariff Amendment (Tobacco Content) Act 2008
No. 37, 2008
An Act to amend the Customs Tariff Act 1995, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Amendment
Customs Tariff Act 1995
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:
1 Short title
This Act may be cited as the Customs Tariff Amendment (Tobacco Content) Act 2008.
2 Commencement
This Act commences on the day on which it receives the Royal Assent.
3 Schedule(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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 1—Amendment
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:
(a) goods imported into Australia on or after 1 November 1999; and
(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)